A. Charge levied. A lifetime charge as set by the Council for every male or female dog more than six (6) months of age is hereby levied upon the owner of any such dog kept or harbored within the City.
B. Exceptions. The tax levied in this section shall not apply to a dog only temporarily brought and kept within the City for a period less than fifteen (15) days, nor to a dog brought within the City to participate in a dog show, nor to a guide dog, signal dog or service dog that is actually being used by a blind, physically handicapped, deaf, or hard of hearing person to aid him in going from place to place, nor to dogs being kept in kennels or pet shops for sale.
C. Times for payment. The owner shall pay the tax levied to the City Clerk for every calendar year at the following times:
1. Before July 1 of each calendar year; or
2. If the dog is acquired or brought in the City after July l or becomes six (6) months of age after July 1, within seven (7) days after acquiring or bringing the dog into the City or its becoming six (6) months of age. The fee for part of the year may be prorated based on the number of days left in the year, but in no instance shall the fee be less than one-half (½) of the annual rate.
D. Certificate of vaccination required. Before the City accepts any money offered in payment of the tax for a dog or issues a license for it, the person offering the tax shall present to the City Clerk the certificate of a veterinarian or other person legally authorized to immunize dogs, showing that the dog has been immunized against rabies during the calendar year.
E. Registration. The owner of the dog shall, at the time of paying the tax, register the dog by giving the name and address of the owner; the name, breed, color, and sex of the dog; and such other reasonable information as the City Clerk may request.
F. Tag. The City Clerk or designee thereupon shall deliver an original receipt to the taxpayer and also an appropriate tag to him for the dog. Such tag shall constitute a license for the dog.