§ 98.15 LICENSE REQUIRED; TAGS.
   (A)   License required. Any person who shall own, keep, or harbor a dog over the age of six months within the municipality shall within 30 days after acquisition of the dog acquire a license for each dog annually by or before January 1 of each year. The tax shall be delinquent from and after February 1; provided, that the possessor of any dog brought into or harbored within the corporate limits subsequent to January 1 of any year, shall be liable for the payment of the dog tax levied herein. Licenses shall be issued by the City Clerk upon the payment of a license fee of $25 for each dog or $10 for each dog which is spayed or neutered; provided, that the tax shall be $35 for every license issued after the fee has become delinquent. The license shall not be transferable, and no refund will be allowed in case of death, sale, or other disposition of the licensed dog. 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 dog owned and kept by the owner. A certificate that the dog has had 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.
   (B)   Dogs; license tags. 
      (1)   Upon payment of the license fee, the City Clerk shall issue to the owner of a dog a license certificate and a metallic tag for each dog so licensed. The metallic tags shall be properly attached to the collar or harness of all dogs so licensed and shall entitle the owner to keep or harbor the dog until December 31 following licensing.
      (2)   In the event that a license tag is lost and upon satisfactory evidence that the original plate or tag was issued in accordance with the provisions herein, the City Clerk shall issue a duplicate or new tag for the balance of the year for which the license tag has been paid, and shall charge and collect a fee of $5 for each duplicate or new tag so issued.
      (3)   All license fees and collections shall immediately credited to the General Fund. It shall be the duty of the City Clerk to issue tags of a suitable design that are of a different appearance each year.
(Prior Code, § 96.20) (Ord. 574, passed 4-5-2005; Ord. 643, passed 12-4-2018)
Statutory reference:
   Related provisions, see Neb. RS 17-526 and 54-603