Any person who shall own, keep, or harbor an animal over the age of four months within the city shall, within 30 days after acquisition of the animal, acquire a license for each animal annually by or before January 1 of each year. The tax shall be delinquent from and after January 31; provided, the possessor of any animal brought into or harbored within the corporate limits subsequent to January 1 of any year, shall be liable for the payment of the animal tax levied herein, and the tax shall be delinquent if not paid within 30 days thereafter. Licenses shall be issued by the City Police Department upon the payment of a license fee of $5 for each animal. The license shall not be transferable and no refund will be allowed in case of death, sale, or other disposition of the licensed animal. The owner shall state, at the time the application is made and upon printed forms provided for the purpose, his or her name and address, and the name, breed, color, and sex of each animal owned and kept by him or her. A certificate that the animal has had a rabies shot, effective for the ensuing year of the license, shall be presented when the license is applied for, and no license or tag shall be issued until the certificate is shown.
(Neb. RS 17-526, 54-603, 71-4412) (Prior Code, § 6-103)