(A) The payment of the license tax shall be due and payable on or before January 31 of each year.
(B) In the event any dog shall come under the control, protection, use or ownership after January 31, then payment is due within 60 days of the control, protection, use or ownership.
(Ord. 10, passed 8-1-1977; Am. Ord. passed 12-3-1979)