(A) Every owner of a dog or cat over the age of six months shall procure a dog or cat license from the town on or before February 1 of each year. The license fee shall be due and payable between January 1 and February 1 of each year. Licenses become delinquent February 1 of each year, and the delinquent license fee shall be $1, except in those cases where by reason of residence or age the dog was not subject to licensing during the January 1 to February 1 period.
(B) The annual license fee shall be $1 for each dog, $1 for each cat, and $1 for each spayed dog or cat.
(C) Upon payment of the license fee, the town designated official shall issue to the owner a license which shall contain the name of the owner, his place of residence and a description of the dog or cat. The town designated official shall keep a duplicate of each license issued as a public record.
Penalty, see § 92.99