6.04.060: ISSUANCE OF TAG:
   A.   Upon compliance by the owner of any dog with all of the provisions contained in this chapter, and upon payment of a license fee as hereinafter mentioned, the sheriff shall issue to the owner a license receipt and metallic tag for each dog licensed. The shape of the tag shall be changed each year and each tag shall have stamped thereon the expiration date of the tag, the number corresponding to the number on the license receipt, and the city, county and state.
   B.   The license tag issued pursuant to subsection A of this section, and a rabies tag received from a doctor of veterinary medicine, must be attached to the collar of the dog; it shall be the responsibility of each owner to provide collar or collars for such purpose. Any dog found in Mineral County without such a collar and tag shall be impounded as provided in this chapter.
   C.   If a tag is lost or destroyed, a duplicate tag shall be issued by the sheriff upon presentation of a receipt showing payment of the license fee for the current year and upon payment of fifty cents ($0.50) for each such duplicate tag.
   D.   Tags are not transferable and shall not be transferred from one dog to another dog.
   E.   No refund shall be made on any license issued for any reason whatsoever. (MC Ord. 102A § 2, 1986)