(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 male or spayed female dog and $3 for each unspayed female dog.
(b) Each person who keeps within the city a dog above the age of six months shall report such dog to the Assessor of the county wherein such dog is kept by him or her within the city at the time of 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 subsection (b) above shall pay to the Assessor the amount of the head tax prescribed in subsection (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 subsection (a) above is for a fiscal year rather than a calendar year.
(e) In the event that the owner, keeper or person having in his or her possession, or allowing to remain on any premises under his or her control, any dog above the age of six months, fails or refuses to pay such tax when the same is assessed, or within 15 days thereafter, to the Assessor or Deputy Assessor, then the Assessor or Deputy Assessor must certify such tax to the County Dog Warden or if there be no County Dog Warden to the County Sheriff, who shall take charge of the dog for which the tax is delinquent and impound the same for a period of 15 days. For this service he or she shall be allowed a fee of $1.50 to be charged against the delinquent taxpayer in addition to the taxes herein provided for.
(f) In case the tax and impounding charge are not paid within the period of 15 days, the Sheriff may sell or kill such dog.
(g) In addition to the head tax on dogs, the owner of any dog, regardless of age must place a value on the dog and have it assessed as other personal property.
(Ord. passed 8-12-1981)