(a) The Mercer County Assessor and his deputies, at the time they are making assessment of the personal property within the City, shall assess and collect a head tax of three dollars ($3.00) on each dog, male or female, over the age of six months, within the City.
(b) In the event that the owner, keeper or person having in his possession or allowing to remain on any premises under his control any dog above the age of six months refuses or fails to pay such tax, when the same is assessed or within fifteen days thereafter, to the Assessor or Deputy Assessor, then such Assessor or Deputy Assessor shall certify such tax to the County Dog Warden; and if there is no County Dog Warden, he shall certify such tax to the Sheriff of Mercer County, who shall take charge of the dog for which the tax is delinquent and impound the same for a period of fifteen days, for which service he shall be allowed a fee of one dollar and fifty cents ($1.50) to be charged against such delinquent taxpayer in addition to the taxes herein provided for.
(c) In the event the tax and impounding charge herein provided for is not paid within the period of fifteen days, then the Sheriff may sell the impounded dog and deduct the impounding charge and the delinquent tax from the amount received therefor, and return the balance, if any, to the delinquent taxpayer.
(d) In the event the Sheriff fails to sell the dog so impounded within the time specified herein, he shall kill such dog and dispose of its body.
(e) At the same time as the head tax is assessed, the Assessor and his deputies shall take down the age, sex, color, character of hair (long or short) and breed (if known) and the name and address of the owner, keeper or harborer thereof. When the head tax, and extra charges, if any, are paid, the officer to whom payment is made shall issue a certificate of registration and a registration tag for such dog.
(f) In addition to the assessment and registration provided for above, whenever a dog either is acquired or becomes six months of age after the assessment of the personal property of the owner, keeper or harborer thereof, the owner, keeper or harborer of such dog shall, within ten days after the acquisition or maturation, register the dog with the Assessor, and pay the City head tax thereon unless the prior owner, keeper or harborer paid the City head tax.
(g) All certificates of registration and registration tags issued pursuant to the provisions of this section shall be issued for the fiscal year and shall be valid from the date on which issued until June 30 of that fiscal year, or until reissued by the Assessor or his deputy in the regular performances of his duties, but in no case shall previous registration tags be valid after September 30 of the next ensuing fiscal year.
(h) The Assessor collecting the head tax on dogs shall be allowed a commission of ten percent (10%) upon all such taxes collected by him; and the Assessor shall turn over to the Treasurer or other proper officer of the City ninety percent (90%) of such taxes levied by this section. Such dog taxes as are collected for and turned over to the City shall be deposited by the proper officer of the Municipality to the dog and kennel fund and shall be expended in such manner as the law of the City may provide. All taxes on dogs not collected by the Assessor shall be collected by the regular tax collecting officer of the City and placed to the credit of the dog and kennel fund. (Passed 3-15-82.)