The owner or person in charge of any dog, male or female, shall before April 1 of each year, pay to the treasurer the sum established by resolution for each neutered male dog and for every female dog which has been spayed and the sum established by resolution for any female dog which has not been spayed and any unneutered male dog as a license tax upon such dog. The clerk shall furnish with each receipt a metal tag which shall be stamped with the number to correspond with the number of the receipt and the fiscal year for which issued. In case a dog is brought within the city within the dog license year as herein designated, the owner or person having charge of such dog shall pay the treasurer the amount as established by resolution and in section 5-1-2 of this chapter. The clerk shall keep a suitable record of the receipts issued under the provisions of this chapter. (Ord. 579, 4-24-2000; amd. Ord. 706, 11-23-2020)