Any person who shall own, keep, or harbor a dog over the age of six months within the municipality shall within 30 days after acquisition of the dog acquire a license for each such dog annually by or before May 1 of each year. The tax shall be delinquent from and after May 10, provided that the possessor of any dog brought into or harbored within the corporate limits subsequent to May 1 of any year, shall be liable for the payment of the dog tax levied herein, and the tax shall be delinquent if not paid within ten days thereafter. Licenses shall be issued by the Village Clerk upon the payment of a license fee of $5 for each neutered dog and $8 for each unneutered dog, provided that the tax shall be $7 for each neutered dog for every license issued after the fee has become delinquent and $10 for each unneutered dog for every license issued after the fee has become delinquent. The license shall not be transferable, and no refund will be allowed in case of death, sale, or other disposition of the licensed dog. The owner shall state at the time the application is made and upon printed forms provided for the purpose his or her name and address and the name, breed, color, and sex of each dog owned and kept by the owner. A certificate that the dog has had a rabies shot, effective for the ensuing year of the license, shall be presented when the license is applied for, and no license or tag shall be issued until the certificate is shown.
Penalty, see § 90.99
Statutory reference:
Related provisions, see Neb. Rev. Stat. 17-526 and 54-603