Every owner or operator of a kennel, wherein dogs are bred, kept, boarded or sold as a commercial venture for profit, shall annually, between July 1 and September 30 of each year, file with the County Assessor, an application for registration of such kennel for the fiscal year. Such application shall state the location of the kennel, the name and address of the person actively in charge of and supervising it, and the name and address of the owner of the kennel. Upon the filing of such application, together with the payment to the Assessor of a fee of ten dollars ($10.00), the assessor shall issue a certificate of registration for such kennel. The registration of a kennel, as herein provided, shall entitle the registrant to register and receive certificates and tags for not more than five dogs without the payment of a separate head tax on such dogs. The head tax provided for in Section 505.06 shall, on such five or less dogs, be included in and charged against the kennel registration fee herein provided.
Every person upon becoming the owner or operator of a kennel of dogs as herein described after September 30 of any year shall, within three days after becoming such owner or operator, register such kennel for the remainder of the current fiscal year, upon payment of the registration fee, in the manner herein provided.
All certificates of registration issued pursuant to the provisions of this section shall be issued for the fiscal year, and shall be valid upon and from the date on which issued until June 30 of that fiscal year. (1967 Code Sec. 4-14)