§ 90.51 CERTAIN DOGS EXEMPT FROM TAX.
   (A)   The head tax imposed by § 90.50 shall not apply to dogs in a licensed kennel or veterinary hospital.
   (B)   All seeing-eye dogs are exempted from the head tax imposed by § 90.50(A), but their owners or custodians shall annually apply for and be issued dog license tags upon display of proper rabies vaccination or inoculation or vaccination certificate as provided in § 90.50.
(Prior Code, § 719.02)