(A) On or before January 1 but not later than January 31 of each year, the owner of any dog four months of age or older shall pay a license tax as prescribed in this chapter.
(B) If a dog becomes four months of age or comes into the possession of any person residing in the locality between January 1 and November 1 of any year, the license tax for the current calendar year shall be due and payable by the owner.
(C) If a dog becomes four months of age or comes into the possession of any person residing in the county between October 31 and December 31 of any year, the license tax for the succeeding calendar year shall be paid forthwith by the owner and such license shall be valid from the date such license is purchased.
Penalty, see § 90.99
Statutory reference:
Similar provisions, VA Code § 3.1-796.88