There is hereby levied annually, from January 1, a privilege tax upon the owner of any dog above the age of eight months. The tax shall be one dollar ($1.00) on each male or spayed female dog, and two dollars ($2.00) on each unspayed female dog, which tax shall be payable to the County Assessor as provided by the West Virginia Code. The provisions of this section are not applicable to nonresidents temporarily within the City, nor to dogs brought into the City for the purpose of participating in any dog show, nor to seeing-eye dogs properly trained to assist blind persons when such dogs are actually being used by blind persons for the purpose of aiding them in going from place to place.
Every owner shall be required to provide each dog with a collar to which the license tag, issued by the County Assessor must be affixed. Dog tags shall not be transferable from one dog to another and no refunds shall be made because of death of the dog or the owner's selling the dog or leaving the City before expiration of the license period.
(1960 Code 10-108)