The owner of each dog shall pay annually a license tax in the amount of $1.50 for each dog for the privilege of keeping such dog within the city and shall obtain for each such dog a license. Such tax and license are referred to in this article as the license tax and the license. Evidence of payment of the license tax may take the form of an entry upon the city ad valorem property tax payment receipt.
(1989 Code, § 3-47) Penalty, see §§ 3-91 et seq.