A. An annual License Tax in such sum as set by the Council by motion or resolution for every male or spayed female dog more than six (6) months of age is hereby levied upon the owner of any such dog kept or harbored within the City.
B. The License Tax levied in this section shall not apply to a dog temporarily brought and kept within the City, nor to a dog brought within the City to participate in a dog show, nor to a "service" dog when such dog is actually being used by a person to aid him in going from place to place, nor to dogs being kept in kennels or pet shops for sale.
C. The owner shall pay the tax levied to the City Clerk for every calendar year at the following times:
1. Before July 1 of each calendar year; or
2. If the dog is acquired or brought in the City after July 1, within thirty (30) days after acquiring or bringing the dog into the City.
3. Tags shall be prorated to the previous quarter in which it is purchased so that all tags will be due and payable on or before July 1 of the following year.
4. Intact dogs, male or female shall be charged ten dollars ($10.00) above what the normal tag rate is, as set by City Council from time to time.
D. Before the City Clerk accepts any money offered in payment of the tax for a dog, or issues a license for it, the person offering the tax shall present to the City Clerk the certificate of a veterinarian or other person legally authorized to immunize dogs showing that the dog has been immunized against rabies during the calendar year, that is, since the last December 31.
E. The owner of the dog, at the time of paying the tax, shall register the dog by giving the City Clerk the name and address of the owner, the name, breed, color and sex of the dog and such other reasonable information as the City Clerk may request.
F. The City Clerk thereupon shall deliver an original receipt to the taxpayer and also an appropriate license tag to him for the dog. Such tag shall constitute a license for the dog. Each dog is required to wear the license tag.
G. All funds collected by the City Clerk pursuant to this chapter shall be paid to the City Treasurer. (Ord. 307, 7-9-2015)