Every person owning, keeping or harboring any dog within the Village shall register the same with the Village Clerk who shall keep a book for that purpose. It shall be the further duty of such person to pay to the Village Clerk annually within ten (10) days after May 1 of each year, or upon acquiring any unlicensed dog thereafter, a tax at the following rates for each dog owned, kept or harbored by such person:
A. Male or female dog neutered, ten dollars ($10.00).
B. Male or female dog not neutered, fifteen dollars (15.00). (1979 Code § 10-4-1)