(A) The head tax imposed by § 90.21(A) of this chapter shall not apply to dogs in a licensed kennel or veterinary hospital.
(B) All seeing-eye dogs are exempted from the head tax imposed by § 90.21(A) of this chapter, but their owners or custodians shall annually apply for and be issued dog license tags upon display of a proper rabies vaccination or inoculation or vaccination certificate.
(Prior Code, § 3-202)