The Clerk shall keep a record of such plates or tags furnished by him or her containing the date when and to whom delivered and the number of the same, and shall on the first day of each month turn over the dog tax collected, as herein provided, to the Treasurer, who shall credit the moneys so received to the General Fund of the city. It shall be the duty of the Clerk to keep a book in which shall be recorded the name of the owner and the name, description, and sex of each dog upon which the tax has been paid, and the number thereof.
(Prior Code, § 96.92)