(a) There is hereby imposed and levied an annual head tax for the benefit of the City upon each dog above the age of six months owned or kept within the City, which tax shall be in the sum of three dollars ($3.00). Such head tax shall be assessed and collected by the Assessor of the County, or the Sheriff of the County, as provided by the laws of the State. If the owner or keeper of any such dog fails or refuses to pay the City head tax thereon, it may be seized and turned over to the Sheriff of the County to be impounded and disposed of as provided by law.
(b) Any person who keeps a dog which is generally considered to be vicious, for the purpose of protection, shall acquire a special license therefore. The charge shall be ten dollars ($10.00) for such license. Such license shall be required in addition to the head tax in subsection (a) above. Such license shall be collected by the Assessor of the County, or the Sheriff of the County, as provided by the laws of the State. The keeper or owner shall properly secure such dog in such a manner so as to prevent injury to a person who lawfully passes through or enters upon the property of the keeper or owner. Nothing contained in this section shall constitute a defense to any action for personal injury, wrongful death or damage to property. (Ord. 1998-4. Passed 7-7-98.)