§ 91.25 LICENSE TAX IMPOSED.
   (A)   There is hereby imposed on a person owning or keeping up to two dogs a one time license tax of $10 on each dog six months of age or older for the privilege of keeping a dog within the county. For purposes of this subchapter, the word “person” shall extend and be applied to associations, firms, partnerships and bodies politic and corporate, as well as to individuals.
   (B)   There is hereby imposed on a person owning or keeping a kennel an annual license tax on the kennel of $20 for the privilege of keeping a kennel within the county. For purposes of this subchapter, the word KENNEL shall be defined as any premises wherein a person owns, boards or keeps three or more dogs.
   (C)   Every person owning or keeping a kennel as defined by division (B) above, shall apply annually to the County Society for the Prevention of Cruelty to Animals for a license for the privilege of keeping a kennel within the county or within 30 days after a kennel is first kept within the county, and the applicant shall be required to give the name and address of the person owning or keeping the kennel. The application for the license shall be made in writing by the applicant at the County Animal Shelter.
(Ord. 93-2, passed 3-8-1993) Penalty, see § 91.99