(A) The owner of every dog over four months of age that is kept within the town shall, within 30 days after such animal is located within the town or reaches the designated age, register such animal with the office of the Town Clerk.
(B) The tax year for purposes of the tax levied under this chapter shall be the 12-month period which runs from January 1 to December 31 of any year. The full amount of the annual tax shall be paid when the animal is first registered, regardless of how much of the tax year may have already passed.
(C) The town shall provide annually to the owner of an animal for which a tax is paid under this chapter, an identification tag that will enable a person examining the tag to determine (by contacting the office of the Town Clerk) the owner’s name and address.
(Prior Code, § 3-3) Penalty, see § 90.999