§ 91.21 ANNUAL ANIMAL LICENSE TAX.
   (A)   All dog and cat owners residing in the town for over 15 days shall register their dogs and cats with the Town Office annually, and provide pertinent information as may be requested including the size, age, breed, color, sex, legal residence of the animal, and the name and address of the owner.
   (B)   A license tax, to be established by the Board of Aldermen, shall be paid to the Town Office who, in return, will provide the owner with a suitable dog or cat license tax tag. The animal license tax levied by this section shall be for the privilege of keeping, harboring, and maintaining a dog or cat within the town, and the animal license shall expire at the end of the ensuing tax listing period.
   (C)   The license period shall be from January 1 to December 31 of every calendar year. Grace period for annual registration will extend through January 31.
   (D)   It shall be unlawful for any dog owner to permit any dog over four months old to appear or be on any street, park, or public way of the town or in any public place therein unless the dog is wearing a collar or harness to which is attached a current rabies vaccination tag and a current town animal license tax tag (when the license tax tag is required under this chapter) which have been issued for that dog.
   (E) The annual animal license tax required hereunder shall be $10 for altered and unaltered dogs and cats.
(Ord., passed 9-28-78; Am. Ord., passed 11-2-78; Am. Ord. 1413, passed 3-28-02; Am. Ord. 1606, passed 6-25-09) Penalty, see § 91.99
Statutory reference:
   Animal taxes, see G.S. § 160A-212