(A) The owner of every dog over four months of age that is kept within the town shall pay to the town annually a tax on the privilege of keeping such animal within the town.
(B) The amount of the tax shall be established annually as part of the annual budget ordinance adoption process.
(C) In order to further the goal of controlling animal population, the tax on unspayed or unneutered dogs shall be higher than that on spayed or neutered animals.
(Prior Code, § 3-2) Penalty, see § 90.999