(A) (1) There is hereby imposed a license tax as set by the Town Board by motion or resolution per annum on each dog in the town. Such tax shall be paid at the time the annual license required by § 90.07 is obtained.
(2) Upon the payment of such tax to Town Clerk-Treasurer, the Clerk-Treasurer shall receipt therefor and furnish the applicant a duplicate thereof which duplicate receipt shall contain a description of the dog upon which the tax was paid. The Clerk-Treasurer shall also issue an appropriate tag to the applicant. The tag shall constitute a license for the dog.
(B) The owner shall cause the tag received from the Town Clerk-Treasurer to be affixed to the collar of the dog upon which the tax has been paid so that the tag can easily be seen by officers of the town. The owner shall see that the tag is so worn by the dog at all times.
(C) In case the tag is lost before the end of the year for which it was issued, the owner may secure another for the dog by applying to the Town Clerk-Treasurer, showing to him, her, or them the original receipt, and paying a fee of $0.50.
(D) All monies collected from dog tax by the Town Clerk-Treasurer shall be paid into the town treasury and placed in the General Fund of the town.
(Prior Code, § 4-109) Penalty, see § 90.99