(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DOG. Any female or male dog.
OWNER. Any person, group of persons, or corporation owning, keeping, or harboring a dog (or dogs).
UNSPAYED FEMALE. Any bitch or female dog which has not been operated upon to prevent conception.
(B) Imposition of tax and licensing.
(1) Any dog owner shall pay annually a license tax on the privilege of keeping such dog within the county.
(2) The yearly license tax shall be $2 for each unspayed female and $1 for each male and spayed female dog.
(3) (a) Dogs are to be listed by the owner for the license tax at the same time that property is listed for ad valorem taxes. In addition, the list takers are under the duty to inquire, at the time of property listing, of the sex and number of dogs owned by each tax payer.
(b) If a person purchases or acquires a dog after the listing period, it is his or her responsibility to ascertain whether the dog was listed for license tax and, if not, to list the animal and to pay the license fee when due.
(c) The license tax is due and payable from September 1 through December 31 of each year. Receipt of payment would serve as a license.
(d) Penalties will be 10% for late listing and 9% each year for late paying.
(e) Any owner owning ten or more dogs which are kept confined during the non-hunting season, may pay a kennel license tax of $10 in lieu of $1 for males and spayed females and $2 for unspayed females. Upon payment, the receipt of payment would serve as a license.
(C) Exemptions. The license requirements of this chapter shall not apply:
(1) To dogs brought into the county for the purposes of participating in any dog show; or
(2) To dogs whose owners are nonresidents temporarily within the county.
(D) Fee schedule. A copy of the fee schedule can be found in the office of the Clerk-Treasurer.
(Ord. passed - -, Ord. passed 6-2-2018)