(A) There is a license tax to be collected on or before March 15 each year of $1 on each male or spayed female dog and $2 on each female dog owned and kept within the corporate limits of the town.
(B) The license tax shall be paid by the owner of the dog directly to the Clerk-Treasurer on or before March 15 each year and the Clerk-Treasurer shall issue proper receipts of the town for the payment, and he or she shall also issue at that time an appropriate tag to be placed upon the dog and worn by it at all times when upon streets, alleys, or public places in the town.
(C) The Clerk-Treasurer is charged with the procuring of suitable tags.
(1963 Code, Ch. 3, §§ 1, 2) (Ord. 4-1949, passed 10-3-1949) Penalty, see § 90.99