(A) Every person who owns or keeps within the city a dog over the age of six months shall pay an annual head tax of $3, or other amount deemed appropriate by the Municipal Court, for each dog whether male, spayed female, or unspayed female.
(B) The taxes imposed by this section shall be paid on or before July 1 of each year to the County Assessor or to one of his or her deputies; provided, that when a person becomes the owner of a dog which is six months or more of age, or when a dog owned or kept within the city attains the age of six months, such owner or keeper shall pay the tax imposed by this section at the time of acquisition of such dog, or at the time such dog attains the age of six months, as the case may be.
(Prior Code, § 4-10) (Ord. passed 6-8-1981)
Statutory reference:
As to duty of county assessors to collect and pay taxes, see W. Va. Code 19-20-2
Authority of city to impose an annual license tax, see W. Va. Code 8-13-10