Sec. 7-50. When Tax Payable.

 

Sec. 7-50. When tax payable.
 
The license tax on dogs required by this division shall be due and payable as follows:
 
(a) On or before January first and not later than January thirty-first of each year, the owner of any dog four (4) months old or older shall pay the license tax prescribed by this division.
 
(b) If a dog shall become four (4) months of age or come into the possession of any person between January first and November first of any year, the license tax for the current calendar year shall be paid forthwith by the owner.
 
(c) If a dog shall become four (4) months of age or come into the possession of any person between October thirty-first and December thirty-first of any year, the license tax for the succeeding calendar year shall be paid forthwith by the owner, and such license shall protect such dog from the date of purchase.
 
(d) No license tax shall be due upon a dog that is brought into the City after January 1 of a year on which similar license taxes or fees have been paid to a county, city or town by the current owner and of which the current owner of such dog was previously a resident. (Code 1959, § 4-49; Ord. of 8-14-79; Ord. No. O-91-176, 8-13-91)
 
Last updated date: 10/23/2006 4:15:21 PM