(A) Any owner of a dog over the age of six months within the village shall, within 30 days after acquisition of the dog, acquire a license for the dog annually by or before the May 1 of each year. Licenses shall be issued by the Village Clerk-Treasurer upon payment of a license tax in the amount established by the Board of Trustees, plus the $1.25 fee required under Neb. RS 54-603(3). It shall be unlawful for the owner of a dog to wrongfully and knowingly license an unspayed female dog as a male or spayed female dog if the Board has established different license taxes for such dogs.
(B) The tax shall be delinquent from and after May 10. The owner of any dog which is brought into or harbored within the corporate limits subsequent to May 1 of any year shall be liable for payment of the dog tax, and such tax shall be delinquent if not paid within ten days thereafter. The license shall not be transferable, and no refund will be allowed in case of death, sale or other disposition of the licensed dog.
(C) The owner shall state, at the time the application is made and upon printed forms provided for such purpose, his or her name and address and the name, breed, color and sex of each dog owned by him or her. A certificate of rabies vaccination, effective for the ensuing year of the license, shall be presented when application for a license is made, and no license or tag shall be issued until the certificate is shown.
(D) Every service animal shall be licensed as required by this section, but no license tax shall be charged. Upon the retirement or discontinuance of the animal as a service animal, the owner of the animal shall be liable for the payment of the required license tax.
(Neb. RS 54-603)
(E) (1) Upon the payment of the license tax, the Clerk-Treasurer shall issue to the owner of the dog a license certificate and a metallic tag, which shall be valid until April 30 following such licensing. The Clerk-Treasurer shall issue tags of a suitable design that are different in appearance each year.
(2) The metallic tag and the rabies tag shall be properly attached to the collar or harness of the dog. It shall be unlawful for the owner of any dog to permit or allow such dog to wear any licensing identification other than the metallic tag issued by the Clerk-Treasurer.
(3) If a license tag is lost, upon satisfactory evidence that the original tag was issued in accordance with the provisions of this section, the Clerk-Treasurer shall issue a duplicate or new tag for the balance of the year for which the license tax has been paid and shall charge and collect a fee established by the Board of Trustees for each duplicate or new tag so issued.
(F) All license taxes, fees and other collections shall be credited to the General Fund of the village, except as otherwise provided by Neb. RS 54-603.
Penalty, see § 93.99
Statutory reference:
Authority to impose license tax, require rabies certificate and destroy unlicensed dogs, see Neb. RS 17-526, 54-603 and 71-4412