505.07 HEAD TAX ON DOGS.
   (a)   It shall be the duty of each person who keeps within the City a dog above the age of six months to report such dog to the Marion County Assessor at the time the annual assessment of personal property is made; provided, that when any person within the City acquires a dog above the age of six months, such person shall then report such dog to the Marion County Assessor.
   (b)   Each person reporting a dog to the County Assessor as required above shall pay to the assessor the amount of the head tax prescribed by the assessor and the state law for each dog he is required to report, and he shall then attach to the collar of each such dog the proper registration tag furnished to him by the assessor, and retain within his possession the certificate of registration furnished to him by the assessor for each such dog.
   (c)   No person shall attach a license tag to any dog to which it was not issued or remove a license tag from the collar of any dog without consent of the owners.
(Ord. 395. Passed 9-20-10.)