612.03   LICENSE TAX.
   No person shall own a dog four months old or over in the County unless such dog is licensed, as required by this chapter. The licensing period for such dogs will run concurrently with the rabies vaccination effective period, and in accordance with the fee schedule established in Section 612.26. Upon payment of the appropriate tax at the Department or the Office of the Treasurer, a tag for one, two or three years may be issued.
   In accordance with the fee schedule, owners of five or more dogs kept in a kennel for the purposes of breeding, hunting, renting, buying, selling or showing may pay the applicable kennel license tax in lieu of individual dog licenses. The kennel licensing period will run from January 1 to December 31 of each year and the license tax must be paid no later than January 31 of each year. Proof of a current rabies vaccine for each dog in the kennel must be provided to the Department before a kennel license is issued.
   No license tax shall be levied on any dog that is trained and serves as a guide dog, hearing dog, handicapped assistance dog, service or support dog or any dog currently working with a law enforcement agency.
(Ord. 87-11. Passed 9-21-87; Ord. 98-11. Passed 10-7-98; Ord. 09-04. Passed 2-3-09; Ord. 17-04. Passed 2-15-17; Ord. 17-09. Passed 10-3-17.)