(A) There is hereby imposed upon each person keeping within the city a dog above the age of six months an annual head tax on each dog so kept by him or her in an amount set by Council from time to time whether male or female.
(B) Each person who keeps within the city a dog above the age of six months shall report each such dog to the Assessor of the county at the time of the annual assessment of personal property is made; provided that, when any person any person within the city acquires a dog above the age of six months, or when a dog kept by him or her within the city attains the age of six months, such person shall then report such dog to the Assessor of the county.
(C) Each person reporting a dog to the County Assessor, pursuant to division (B) above, shall pay to the Assessor the amount of the head tax prescribed in division (A) above, for each dog he or she is required to report, and he or she shall then attach to the collar of each such dog the proper registration tag furnished to him or her by the Assessor, and retain within his or her possession the certificate of registration furnished to him or her by the Assessor for each such dog.
(D) The annual head tax on dogs imposed by division (A) above is for a fiscal year rather than a calendar year.
(Prior Code, § 507.02) (Ord. passed 4-19-1982)