(A) It shall be unlawful for any person residing in the locality to own a dog four months of age or older unless such dog is licensed. Dog licenses shall be for the calendar year, from January 1 to December 31. The license tax shall be in an amount as set by the Governing Body from time to time.
(B) No license tax shall be levied on any dog that is trained and serves as a guide dog for a blind person, that is trained and serves as a hearing dog for a deaf or hearing impaired person, or that is trained and serves as a service dog for a mobility impaired person. As used in this section, the term HEARING DOG means a dog trained to alert its owner by touch to sounds of danger and sounds to which the owner should respond, and the term SERVICE DOG means a dog trained to accompany its owner for the purpose of carrying items, retrieving objects, pulling a wheelchair or other such activities of service or support.
(C) The funds collected for dog license taxes shall be paid into a separate account and shall be disposed of as provided in VA Code § 3.1-796.101.
Penalty, see § 90.99
Statutory reference:
License tax; maximum amounts, VA Code § 3.1-796.87