(A) Every possessor of a dog or cat in the city shall pay to the agent designated by the Mayor and Council as a dog and cat tax, the following annual fee:
(1) A neutered or spayed animal: $6; and
(2) Any unneutered or unspayed animal: $11.
(B) The dog and cat tax shall be an annual fee. The dog and cat taxes shall be collected on an annual basis and shall expire one year from the date of issue. No owner of a spayed female dog or cat or neutered male dog or cat shall be entitled to pay the tax assessed against such animal aforesaid, unless he or she shall exhibit to the City Clerk or other officer designated for that purpose, a sworn certificate by a veterinarian surgeon, duly licensed and practicing in the state, to the effect that the dog or cat has been properly spayed or neutered; provided further, that each person so paying shall have a metallic tag attached to the collar of the dog or cat showing the number and no dog or cat shall be permitted to roam at large without such tag being affixed to the collar worn by such animal; such tag shall be furnished by the city or its designated agent; and provided further, that the possessor of any animal brought into or harbored within the corporate limits of the city shall be liable for a dog or cat tax levy provided for herein.
(C) A 10% discount of the animal tax may be given to the owner of any animal covered by this section upon verification with a photo identification indicating the purchaser is 60 years of age or older.
(D) No license tax may be charged for certain dog guides, hearing and aid dogs, and service dogs.
(Prior Code, § 96.07) (Ord. 1599, passed 1-12-1998; Ord. 1921, passed 9-27-2010) Penalty, see § 96.99
Statutory reference:
Related provisions, see Neb. RS 54-603