(A)   The owner or keeper of every dog older than four months kept within the town limits shall pay an annual license tax for each dog. The license tax shall be due and payable to the Town Cashier not later than ten days after the dog is brought within the town limits or reaches the age of four months. The owner or keeper of each dog shall be required to present a current rabies inoculation number before a dog license tag will be issued.
   (B)   The town will issue for each dog license tax paid an appropriate tag bearing a distinctive number. This tag shall be securely fastened to the dog's choke chain, collar or harness, and it shall be unlawful for the owner of a dog to allow the dog to be within the town without the dog license tag. The license tag may not be transferred to a different dog, nor may it be transferred to a different owner of the same dog.
   (C)   The dog license tax fee shall be adopted each year and made a part of the annual operating budget. The license fee for spayed and neutered dogs shall be one-half of the regular dog license tax, if satisfactory written documentation of such spaying or neutering from a licensed veterinarian is provided to the town at the time the tax is paid.
   (D)   Any owner or keeper of each dog shall be responsible for making certain the dog license tax is paid.