(A) A special license tax in an amount established by Council resolution for every dog, male or female shall be paid for the privilege of having and keeping such dog in the city by the owner or person having the custody or control of such dog for each year, or fraction of each year, commencing on July 1 of each year and ending on the next ensuing June 30. ('65 Code, § 6-2.306) (Ord. 408, passed - - ; Am. Ord. 162-C.S., passed - - ; Am. Ord. 170-C.S., passed - - ; Am. Ord. 197-C.S., passed - - )
(B) If the license tax provided for in division (A) of this section is not paid to the city on or before September 1 of the year, an additional amount established by Council resolution is hereby expressly provided as a penalty for failure to pay the special license tax when due, and such penalty shall be in addition to any other penalty provided by law. The license tax provided for, and the amount of the penalty, shall be deemed a debt due to the city, collectible by suit at law, with costs. ('65 Code, § 6-2.307) (Ord. 408, passed - - ; Am. Ord. 842, passed - - ; Am. Ord. 170-C.S., passed - - ; Am. Ord. 197-C.S., passed - - ) Penalty, see § 92.99