The license tax on dogs shall be due and payable as follows:
(A) On or before January 1 and not later than January 31 of each year, the owner of any dog four months old or older shall pay a license tax as prescribed in the preceding section.
(B) If a dog shall become four months of age or if a dog over four months of age unlicensed by this county shall come into the possession of any person in this county between January 1 and October 31 of any year, a license tax for the current calendar year shall be paid forthwith by the owner.
(C) If a dog shall become four months of age or if a dog over four months of age unlicensed by this county shall come into the possession of any person in this county between November 1 and December 31 of any year, the license tax for the succeeding calendar year shall be paid forthwith by the owner and such license shall protect the dog from the date of payment of the license tax to the end of the succeeding calendar year.
(Ord. passed 5-10-1962)