(A) The County Council has determined that it would be beneficial to the citizens of the county to establish a county option dog tax to be used as support for the following:
(1) Animal care facilities;
(2) Animal control, including dead animal disposal;
(3) Reimbursement to farmers for livestock kills; and
(4) Reimbursement to people who have undergone rabies exposure prophylaxis.
(B) (1) The County Council establishes a county option dog tax of $5 per year for each taxable dog with the following criteria.
(2) The entire $5 tax of each taxable dog shall henceforth be distributed as outlined herein, with 20% deposited in a canine research and education account and 80% deposited into the County Option Dog Tax Fund.
(C) The maximum amount of county option dog tax per year that may be imposed under this section for taxable dogs kept in a kennel for breeding, boarding, training or sale is an amount equal to the lessor of:
(1) The county option dog tax liability calculated without regard to this division (C) for taxable dogs kept in the kennel for breeding, boarding, training or sale; or
(2) For a kennel in which:
(a) More than six taxable dogs are kept for breeding, boarding, training or sale, $50; or
(b) Not more than six taxable dogs are kept for breeding, boarding, training or sale, $30.
(D) The county option dog tax is to be collected by the County Humane Society. The county is responsible for supplying all postage, paper goods and the dog tags required to administer the tax.
(E) The revenue from the county option dog tax shall be deposited in the following accounts established by the County Treasurer:
(1) Twenty percent in a Canine Research and Education Account; and
(2) Eighty percent in a County Option Dog Tax Fund.
(Ord. 2006-08-21-01, passed 8-21-2006; 2014-7-15-2, passed 7-15-2014)