(A) The County Council establishes a county option dog tax and a County Option Dog Tax Fund.
(B) Fees for the County Option Dog Tax Fund will be as follows.
(1) A person owning or harboring a dog shall pay immediately to the County Auditor a tax for each dog owned, harbored or kept on the same premises, whether owned by that person or some other person as follows:
(a) For each neutered male or spayed female dog, the tax will be $2;
(b) For each un-neutered male or un-spayed female dog, the tax will be $4;
(c) For each minor kennel license, consisting of less than 15 dogs, a fee of $20 per year; and
(d) For each major kennel license, consisting of more than 15 dogs, a fee of $30 per year.
(2) Dog taxes shall not be required for certified seeing eye dogs, hearing dogs, government police dogs or other certified dogs that are trained to assist the physically handicapped.
(3) A person who harbors or keeps a taxable dog shall complete an accurate county option dog tax return and provide the return to the County Auditor by May 15 of each year.
(4) Funds deposited under the terms of this section shall be accounted for and disbursed in accordance with state law pursuant to procedures established by the County Auditor.
(Council Ord. 2006-11-27, passed 7-1-2006)