(A) There is hereby imposed upon each person owning or harboring within the town, a dog above the age of six months an annual head tax on each dog so kept, in the amount set by Council from time to time for each dog kept. The tag shall be situated on the collar or harness in such a manner that it may be easily visible at all times.
(B) Shall be the duty of each person who owns or harbors any dog within the town at the time of the annual assessment of personal property to report to the county assessor and pay the head tax on said dog.
(C) The head tax collected by the town shall be used for animal welfare.
(D) This section does not apply to dogs in a licensed kennel or veterinary hospital.
(Prior Code, § 3-310) (Ord. passed 11-7-2011)
Statutory reference:
Similar provisions, W.Va Code §§ 8-13-10 and 19-20-1