(A) Any person who shall own, keep or harbor a dog or cat over the age of six months within the municipality shall within 30 days after acquisition of the dog or cat acquire a license for each such dog or cat annually by or before December 31 of each year. The tax shall be delinquent from and after December 31; provided, that the possessor of any dog or cat brought into or harbored within the corporate limits, subsequent to December 31 of any year, shall be liable for the payment of the dog or cat tax levied herein, and such tax shall be delinquent if not paid within ten days thereafter. Licenses shall be issued by the Municipal Clerk-Treasurer upon the payment of a license fee of $2 for each male dog or cat and spayed female dog or cat and $4 for each unspayed female dog or cat. Said license shall not be transferable, and no refund will be allowed in case of death, sale or other disposition of the licensed dog or cat.
(B) The owner shall state at the time the application is made, and upon printed forms provided for such purpose, his or her name and address and the name, breed, color and sex of each dog or cat owned and kept by him or her. A certificate that the dog or cat has had a rabies shot, effective for the ensuing year of the license, shall be presented when the license is applied for, and no license or tag shall be issued until the certificate is shown.
(Prior Code, § 6-101)
Statutory reference:
Similar provisions, see Neb. RS 17-526, 54-603 and 71-4412