(A) There is hereby imposed upon each person keeping within the town a dog above the age of six months an annual head tax on each dog so kept by him or her in the amount of $6 for each male or spayed female dog and $6 for each unspayed female dog.
(B) It shall be the duty of each person who keeps within the town a dog above the age of six months to report such dog to the assessor of the county wherein such dog is kept by him or her within the town at the time the annual assessment of personal property is made; provided, that when any person within the town acquires a dog above the age of six months, or when a dog kept by him or her within the town attains the age of six months, such person shall then report such dog to the assessor of the county wherein such dog is kept by him or her within the town.
(C) Each person reporting a dog to a county assessor pursuant to division (B) above shall pay to the assessor the amount of the head tax prescribed in division (A) above for each dog he or she is required to report, and he or she shall then attach to the collar of each dog the proper registration tag furnished to him or her by the assessor and retain within his or her possession the certificate of registration furnished to him or her by the assessor for each such dog.
(D) The annual head tax on dogs imposed by division (A) above is for a fiscal year rather than a calendar year.
(Prior Code, § 3-201) Penalty, see § 90.99