(A) There is hereby imposed upon each person keeping within the city a dog above the age of six months an annual head tax on each dog so kept by him or her in the amount of $3 for each dog, whether male or female.
(B) It shall be the duty of each person who keeps within the city a dog above the age of six months to report each such dog to the Assessor of the county wherein any such dog is kept by him or her within the city at the time the annual assessment of personal property is made; provided, that when any person within the city acquires a dog above the age of six months, or when a dog kept by him or her within the city attains the age of six months, such person shall then report such dog to the Assessor of the county wherein such dog is kept by him or her within the city.
(C) Each person reporting a dog to the County Assessor pursuant to division (B) above shall pay to the Assessor the amount of the head tax prescribed in division (A) above for each dog he or she is required to report, and he or she shall then attach to the collar of each such dog the proper registration tag furnished to him or her by the Assessor, and retain within his or her possession the certificate of registration furnished to him or her by the Assessor for each such dog.
(D) The annual head tax on dogs imposed by division (A) above is for a fiscal year rather than a calendar year.
(Prior Code, § 719.01) (Ord. 81-6, passed 7-21-1981)