§ 93.45 LICENSE AND TAX REQUIRED; EXEMPTION.
   (A)   Any person who shall own, keep or harbor a dog over the age of four months within the village shall, within 30 days after the acquisition of said dog, acquire a license for each such dog annually by or before May 1 of each year. The tax shall be delinquent from and after May 1; provided, the possessor of any dog brought into or harbored within the corporate limits subsequent to May 1 of any year shall be liable for the payment of the dog tax levied herein, and such tax shall be delinquent if not paid within ten days thereafter.
   (B)   Licenses shall be issued by the Village Clerk upon the payment of a license fee of $10 plus $1.25, in reference to Neb. RS 54-603(3), for each dog. Said license shall not be transferable, and no refund will be allowed in cases of the licensed dog’s death, sale or other disposition. The owner shall state when the application is made, and upon printed forms provided for such purpose, his or her name and address and the name, breed, color and sex of each dog he or she owns and keeps. A certificate that the dog has had a rabies shot, effective for the ensuing year of the license, shall be presented when the license is applied for, and no license or tag shall be issued until the certificate is shown.
   (C)   Every service animal shall be licensed as required by this section, but no license tax shall be charged. Upon the retirement or discontinuance of the animal as a service animal, the owner of the animal shall be liable for the payment of the license tax as prescribed herein.
(Ord. 684, passed 3-27-2023)
Statutory reference:
   Authority to impose license tax, require rabies certificate and destroy unlicensed dogs, see Neb. RS
    17-526, 54-603 and 71-4412