(a) There is hereby levied and imposed an annual head tax of five dollars ($5.00) per dog upon every person, firm or corporation, who owns, keeps or allows to be kept any dog within the City.
(b) The County Assessor shall have the authority as provided by State statute to collect the aforesaid tax and deduct such commission as shall be allowed by law prior to turning over taxes to the Finance Director.
(c) The County Dog Warden and City Dog Warden shall have the authority as provided by State statute to impound dogs for delinquent tax payments, impose such fees as allowed by law, and to dispose of dogs for which no tax is paid as provided by law.
(Ord. 547. Passed 8-18-81.)