[Code 1991, § 4-31]
Dog licenses shall be issued for the calendar year, January
1 to December 31 inclusive, and the license tax shall be due and payable
as follows:
A. On January 1 and not later than January 31 of each year, the owner of any dog four months old or older shall pay the license tax set forth in §
14-121.
B. If a dog reaches four months of age or comes into the possession
of any person between January 1 and November 1 of the year, the full
license tax for the current calendar year shall be due and payable.
C. If a dog reaches four months of age or comes into the possession
of any person between October 31 and December 31 of the year, the
license tax for the succeeding calendar year shall be due and payable
within 10 days of such date and this license shall be valid from the
date the license is purchased.
[Code 1991, § 4-34]
If a dog license tag is lost, destroyed or stolen, the owner
or custodian shall at once apply to the treasurer for a duplicate
license tag, presenting the original license receipt. Upon affidavit
of the owner or custodian before the treasurer that the original tag
has been lost, destroyed or stolen, he shall issue a duplicate license
tag, which the owner or custodian shall immediately affix to the collar
of the dog. The treasurer shall endorse the number of the duplicate
and the date issued on the face of the original license receipt. The
fee for a duplicate tag for any dog shall be $1.
[Code 1991, § 4-36]
On December 31 of each year, or within 30 days thereafter, the
treasurer shall forward to the City Manager a report of all unsold
tags of the calendar year, along with an annual report of all receipts
for dog license tax sales. Such reports for unsold tags and receipts
on hand shall be submitted separately.