Every owner of a cat more than five (5) months of age on January 1 of any year or five (5) months of age within the license year shall annually, or on or before the date the cat becomes five (5) months of age, pay a cat license tax and obtain a license in the same manner as is provided for the licensing of dogs under sections 174.05 and 174.07, Wisconsin statutes, respectively; provided, however, that the license tax for cats shall be identical to that imposed for dogs in this city. (1975 Code Ch. 11 § VIII)