§ 90.21  DOGS.
   (A)   Dog defined. For the purposes of this section, the term DOG shall mean a dog of either sex, unless otherwise specified.
   (B)   Annual head tax imposed; duty of keepers of dogs to report to County Assessor and pay head tax; dog tags to be affixed to collars of dogs.
      (1)   There is hereby imposed upon each person keeping within the city a dog above the age of six months an annual head tax on each dog so kept by him or her in the amount of $3 for each male or female dog.
      (2)   It shall be the duty of each person who keeps within the city a dog above the age of six months to report each such dog to the County Assessor at the time that the annual assessment of personal property is made; provided, that when any person within the city acquires a dog above the age of six months, or when a dog kept by him or her within the city attains the age of six months, such person shall then report such dog to the County Assessor.
      (3)   Each person reporting a dog to the County Assessor pursuant to subsection (B)(2) hereof shall pay to the Assessor the amount of the head tax prescribed in subsection (B)(1) hereof for each dog he or she is required to report, and he or she shall then attach to the collar of each such dog the proper registration tag furnished to him or her by the Assessor, and retain within his or her possession the certificate of registration furnished to him or her by the Assessor for each such dog.
      (4)   The annual head tax on dogs imposed by subsection (B)(1) hereof is for a fiscal year rather than a calendar year.
   (C)   Running at large prohibited; dogs on leash. Any person who owns, keeps or harbors a dog within the city shall keep such dog confined to the premises owned or occupied by him or her permit such dog to run at large; provided, that a dog shall not be deemed to be at large when held on leash by and under the control of a responsible person and while displaying on its collar a currently valid registration tag and currently valid vaccination tag as provided in W.Va. Code § 19-20A-4.
   (D)   Impoundment. 
      (1)   It shall be the duty of the police or other persons designated by the Mayor for such purpose to cause to be seized and impounded any dog at large in the city or not wearing a tag as provided in subsection (B)(3) hereof or a vaccination tag as required by W.Va. Code § 19-20A-4; provided, that if a dog found at large in violation of this section is rabid, vicious or otherwise constitutes a danger to human life or limb the officer whose duty it is to impound such dog may destroy it by shooting, if it cannot safely be captured and made secure.
      (2)   (a)   If the owner or person in charge of any dog impounded under the provisions of this section is known to the impounding officer, the impounding officer shall promptly notify him or her of such impoundment, so regarding inform him or her of:
            1.   The dog impounded and a description thereof;
            2.   The date of impoundment;
            3.   The place of impoundment;
            4.   The reason for impoundment;
            5.   The procedure for redemption of his or her dog;
            6.   The costs for redemption; and
            7.   The consequences of failure to redeem the impounded dog.
         (b)   If the owner or person in charge of any dog impounded under the provisions of this section is unknown to the impounding officer and cannot be ascertained by reasonable effort within 24 hours, the officer shall within two days following such impoundment, post notices on the City Hall bulletin board and at two other public places within the city, each such notice to contain all the information required by items 1. through 7. of subsection (D)(2)A. hereof.
      (3)   The owner or person entitled to possession of any dog impounded under the provisions of this section may redeem such dog at any time prior to the sale or other disposition thereof upon satisfactory proof of his or her right to possession and payment of:
         (a)   The expense, if any, incurred in making the impoundment;
         (b)   The expense incurred for sustenance, shelter and care of the impounded dog;
         (c)   The expense incurred for giving notice; and
         (d)   Any other expense actually incurred; provided, that no dog shall be redeemed for less than $1 for each day such dog was impounded. No impounded dog shall be sold, destroyed or otherwise disposed of except by release to its owner or some other person lawfully entitled to its custody until not less than five days have elapsed since its impoundment.
      (4)   Impounded dogs not redeemed by their owners or others entitled to their custody within five days of their impoundment may be disposed of in accordance with the law governing the pound; provided, that no dog shall be destroyed except in a humane manner, and no dog shall be destroyed if a responsible person applies for release to his or her custody and he or she agrees to provide the dog with a home and subsistence and to abide by the requirements of this section.
   (E)   Rabid dogs.
        (1)   No person shall own, keep or harbor any dog known by him or her, or which, in the exercise of reasonable diligence, he or she should know, to be suffering with rabies. Any person who shall be convicted of a violation of this division shall be compelled to destroy such animal, in addition to any penalty which may be adjudged against him or her.
      (2)   Any police officer shall kill by shooting any dog known by him or her to be suffering with rabies.
Penalty, see § 90.99