(a) License Tax; List.
(1) An annual tax of one dollar ($1.00) on each dog and two dollars ($2.00) on each bitch is payable to the City for each municipal year, on July 1 of each calendar year, by the owner or keeper of such dog or bitch. No owner or keeper of such dog or bitch shall fail to pay such tax, or kill or permanently remove from the City such dog or bitch on or before the time fixed for the payment of such tax.
(Ord. 68-4-1. Passed 4-3-68.)
(2) If the owner or keeper of any dog is not listed as the owner of a dog in the City on June 1 of each year, he or she shall be subject to the same tax as the owner whose name appears on the list. Each dog owner or keeper shall, on June 1 of each year, list his or her dog with the Chief of Police.
(1942 Code Chap. XVI, Sec. 19)
(b) Collection of Tax; Affixing Metallic Plates. The Chief of Police shall proceed, as soon as the list is placed in his or her hands, to immediately demand and collect the dog tax indicated on such list, as far as possible before July 1 of each year, and deliver, in lieu of a receipt therefor, a metallic plate, having the letters C.T.P. and the calendar year in figures, which characters shall signify that the City tax is paid for the year indicated. The owner or keeper of any dog or bitch upon which the dog tax has been paid shall affix such metallic plate in a permanent manner to his or her dog or bitch so that the same can be readily seen by the officers of the City.
(c) Furnishing of Plates. The City Clerk shall purchase a supply of the metallic plates in such numbers as Council shall direct, and shall, from time to time, furnish the same to the Chief of Police, taking his or her receipt therefor. The Chief of Police shall account for the manner of disposing of the same whenever required by the City Treasurer.
(d) False Checks. No person shall wrongfully or fraudulently fasten any metallic registration check as described in subsection (b) hereof, or anything in imitation or similitude thereof, to any dog or bitch upon which such tax has not been paid.
(Ord. 68-4-1. Passed 4-3-68.)