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SEC. 53.15. DOG LICENSE TAX – PENALTIES.
   (Amended by Ord. No. 157,035, Eff. 10/4/82.)
 
   (a)   (Amended by Ord. No. 181,882, Eff. 10/30/11.) Any person owning or having custody or control of any dog shall pay a license tax of $8.50 for each dog over the age of four months. For spayed females or neutered male dogs, or any dog certified by a licensed veterinarian to be incapable of breeding or being bred, the license tax shall be $3.50. Such license tax shall not apply to any dog kept or maintained exclusively in any licensed dog kennel.
 
   The license tax imposed hereunder shall be due and payable by the owner or custodian of such dog upon acquisition of said dog if the dog is four months of age or older, or once the dog reaches the age of four months, or upon expiration of any previously issued license, or upon notification by the Department that any previously issued license has expired and that such license tax is due and payable. Thereafter, except as otherwise permitted herein, such license tax shall become due and payable by such person on the date of expiration of any license previously issued for such dog. License taxes and fees shall be paid annually or every two or three years on or before the expiration date of a previously issued license. A three year license for an altered dog shall be discounted by $5.00 off the cumulative fee amount due.
 
   The Department is authorized to issue licenses for one, two or three years. The license may have a retroactive start date in order to expire upon the expiration date of the anti-rabies vaccination. The cost of the license shall not be prorated. In the event a license has been previously issued, subsequent licenses shall expire one, two or three years from the date of expiration of such previously issued license. Licenses shall be renewable upon payment of the appropriate license tax. The owner or custodian of a dog may choose the option of paying the license tax for said dog for a period of one, two or three years consistent with State law if such multi-year licenses are offered by the Department.
 
   Upon payment of the license tax, the Department shall issue a license and a metal tag with the number thereof, together with the words "L.A. Dog License" plainly inscribed thereon. No portion of the license tax shall be refunded in the event ownership, custody or control of any dog is terminated during the license period or for any other reason.
 
   The metal tag issued with the license shall be a permanent tag and shall be replaced only upon proof of loss or change of ownership.
 
   A written certificate, signed by a licensed veterinarian, containing a full description of such dog as to its breed, color, sex, age and name, and reciting the fact that the female dog has been spayed or the male dog neutered or reciting the reasons why the veterinarian otherwise deems the dog described therein incapable of breeding or being bred, shall be exhibited to the person issuing a license in order to qualify for the lower tax and fee specified herein. The General Manager may accept other satisfactory evidence of spaying or neutering in lieu of such certificate where it is unavailable, or when provided in a manner prescribed by the Department, including but not limited to electronic transmission or facsimile, consistent with State law.
 
   (b)   The Department may issue a free license for any dog duly and properly trained to aid or assist any person who is blind, deaf or physically handicapped when the dog is actually being used to aid or assist such blind, deaf, or physically handicapped person. (Amended by Ord. No. 162,486, Eff. 7/18/87.)
 
   (c)   Provided, that the Department may transfer without charge the license for any dog exchanged through provisions of Subsection (i) of Section 53.11, unless pursuant to Subsection (a) of this section, the licensed tax charged for a dog taken in exchange for one brought back to the Department would be higher, in which case the license may be transferred only upon the payment of the additional amount. (Amended by Ord. No. 142,491, Operative 10/1/71.)
 
   (d)   (Amended by Ord. No. 181,882, Eff. 10/30/11.) No license for a dog shall be issued unless the owner shall have paid the applicable license tax provided therefor, and shall have exhibited to an authorized employee of the Department a certificate of anti-rabies vaccination of the dog, signed by a duly licensed veterinarian, or provided other satisfactory evidence of current anti-rabies vaccination in a manner prescribed by the Department, including but not limited to electronic transmission or facsimile, consistent with State law, except as provided in Section 53.52 of this Article.
 
   Notwithstanding the provisions of Subsection (a) of this Section, any license issued by the Department shall expire on the date upon which the anti-rabies vaccination ceases to immunize the dog for which the license has been issued. A license may be issued for one, two or three years, and commence retroactively in order to expire on the expiration date of the anti-rabies vaccination. The cost for such retroactive license shall not be prorated. In the event such immunization ceases to be effective prior to the expiration of the license, the owner shall be notified in writing that the license is not valid, at the address last known to the Department prior to the date upon which the immunization ceases to be effective. Said license may become valid for the balance of the licensing period, without payment of any additional tax, upon presentation to the Department of a new certificate of vaccination or other satisfactory evidence of a current anti-rabies vaccination showing effective immunization for the balance of such licensing period. For licenses issued before the effective date of this Subsection, in order to align the expiration date of the license and the expiration date of the anti-rabies vaccination, the Department may extend the license period for a dog license in less than a one year increment and charge a pro-rated amount therefor.
 
   (e)   The owner of any dog found without a current active license or without a certificate of rabies vaccination indicating such dog is immune to rabies as required by this section is guilty of a misdemeanor. (Amended by Ord. No. 183,271, Eff. 11/14/14.)
 
   (f)   The Department shall issue one license at 50% of the current altered license tax for one dog to any disabled individual or to any individual 62 years of age or older who owns and maintains said dog, provided that the combined adjusted gross income of all members of the household in which such individual resides is less than the "very low income" limitation for residents of the City of Los Angeles, as determined by the United States Housing Act of 1937, as amended, using the figure in effect on the preceding first day of April as published by the United States Department of Housing and Urban Development. (Amended by Ord. No. 181,882, Eff. 10/30/11.)
 
   For the purpose of this Subsection, an individual shall be considered to be disabled if he or she meets the definition promulgated by the California Fair Employment and Housing Act or by the United States Department of Labor.
 
   The dog for which application for a discounted license is made must be a spayed female, a neutered male, or a dog certified by a licensed veterinarian to be incapable of breeding or being bred. Evidence that a dog is spayed or neutered, or incapable of breeding or being bred shall be provided by the owner to the Department in the same manner and form as it is specified in Subsection (a) of this Section.
 
   No individual may apply for, be issued, or possess more than one discounted license provided for by this Subsection at any given time, and no more than one discounted license per household shall be issued. The provisions of this Subsection shall not eliminate the duty of any individual to apply for and obtain a license for each dog owned by said individual.
 
   Any individual who is entitled to a discounted license under the provisions of this Subsection may file an application with the Department for such a license. The license shall be automatically rendered invalid by any change in ownership of said dog. It shall be a misdemeanor for any person to knowingly receive the benefits of the discounted license provided for by this Subsection when the basis for such a discounted license either does not exist or ceases to exist.
 
   (g)   Puppy certificate. For a dog under the age of four months old, the Department shall, in addition to any other fees charged at the time the dog is adopted by the Department, charge an amount equal to the annual license tax and fee for a spayed or neutered dog and issue a puppy certificate for such dog. The puppy certificate shall expire when the dog is four months old. Within 45 days of the expiration date of the certificate, if the Department is provided with satisfactory evidence that the dog has been sterilized and has received an anti-rabies vaccination, the owner shall be provided with a valid license at no extra charge. The one year license shall expire on the expiration date of the anti-rabies vaccination. Any person adopting or purchasing a dog from any other source may also purchase a puppy certificate from the Department or from any person or organization authorized by the Department to issue a puppy certificate. (Added by Ord. No. 181,882, Eff. 10/30/11.)
 
   (h)   Late fees. If the license tax imposed hereunder is not paid within 30 days of the time required hereunder, a late fee of $20.00 for a sterilized dog or $100.00 for an unsterilized or intact dog or such other amount as determined by the Board of Animal Services Commissioners and approved by the City Council, shall be due and payable in addition to any other civil or criminal penalties imposed by this Article. A $25.00 field collection fee or such other amount as determined by the Board of Animal Services Commissioners and approved by the City Council, shall be due and payable when the tax for a license is collected at the property where the dog or dogs are maintained following previous notice to the owner by the Department. (Added by Ord. No. 181,882, Eff. 10/30/11.)
 
   (i)   The owner of any dog that has not been spayed or neutered and meets one of the exemptions in Section 53.15.2(b)(2) shall pay a license tax equal to that of an intact dog. In the absence of such immediate proof of exemption, the owner shall enter into an agreement with the Department to provide proof that the dog is exempt and is or will be in compliance with Subdivisions (3) and (4) of Section 53.15.2(b), or have the dog spayed or neutered and provide satisfactory proof to the Department within 60 days that the dog is exempt in compliance with Section 53.15.2(b) or that the dog has been spayed or neutered. Failure to provide the required proof shall subject the dog owner or custodian to the penalties enumerated in Section 53.15.2(b)(7). The license shall not be valid until such satisfactory proof is provided to the Department. No portion of the license tax shall be refunded in the event the dog is spayed or neutered during the license period. (Added by Ord. No. 181,882, Eff. 10/30/11.)