All dog licenses and kennel licenses shall be issued for one year beginning with January 1. Applications for licenses may be made prior to and for 30 days after the start of the licensing year without penalty, but when application is made after 30 days of the licensing year have elapsed, the applicant shall be assessed a penalty of 50% of the license fee, which amount shall be added and collected with the regular license fee.
(Prior Code, § 90.062) Penalty, see § 90.999