(A) Tax. A tax as set forth in the Appendix of Fines and Fees for every male or spayed female dog more than six months of age, and another tax as set forth in the Appendix of Fines and Fees for every unspayed female dog more than six months of age, is hereby levied upon the owner of any such dog kept or harbored within the town.
(B) Exceptions. The tax shall not apply to a dog only temporarily brought and kept within the town, nor to a dog brought within the town to participate in a dog show, nor to a “seeing eye” dog when such dog is actually being used by a blind person to aid him or her in going from place to place, nor to dogs being kept in kennels or pet shops for sale.
(C) Payment. The owner shall pay such tax to the town offices for every calendar year before May 1 thereof, or upon acquiring after said day any dog within the town upon which the tax has not been paid for the year in which acquired, or upon bringing a dog into the town after said day.
(D) Proof of vaccination. Before the town offices accept any money offered in payment of the tax for a dog or issues a license for it, the person offering the tax shall present to the town offices the certificate of a veterinarian or other person legally authorized to immunize dogs, showing that the dog has been immunized against rabies during the calendar year (that is, since last December 31).
(E) Registration. The owner of the dog shall, at the time of paying the tax, register the dog by giving to the town offices the name and address of the owner, the name, breed, color and sex of the dog, and such other reasonable information as the town offices may request.
(F) Tag. The town offices thereupon shall deliver an original receipt to the taxpayer and also an appropriate tag for the dog. Such tag shall constitute a license for the dog.
(Prior Code, § 5-5-11) (Ord. 278, passed 1-5-1995)