[Code 1974 §§ 3-12, 3-13; Code 1985 § 5-61; Code 2005 § 14-96; Ord. No. 12-19-06-11, § 1, 12-19-2006]
A. 
It shall be unlawful for any owner, keeper or harborer of any dog or cat to fail, refuse or neglect to cause such dog or cat to be registered by the City Clerk as provided in this division.
B. 
All dogs or cats over the age of six months, kept or harbored within the City shall be annually registered with the City Clerk by the owner, keeper or harborer thereof, at the time of the payment of the tax imposed pursuant to this section.
C. 
There is hereby imposed upon such owner, keeper or harborer thereof an annual tax in an amount to be established by resolution. The Board of Commissioners, by resolution, may establish separate annual tax amounts for intact dogs and cats and for those that have been spayed or neutered.
D. 
Any person paying the tax for a spayed female or neutered male dog or cat shall present to the City Clerk a certificate from an accredited veterinarian to the effect that such dog or cat has been spayed or neutered.
[Code 1974 § 3-14; Code 1985 § 5-62; Code 2005 § 14-97]
At the time of registration and payment of the tax provided for in this division, there shall be presented to the City Clerk a certificate from an accredited veterinarian to the effect that the dog or cat has been inoculated for rabies within 90 days prior to applying for registration.
[Code 1974 § 3-15; Code 1985 § 5-63; Code 2005 § 14-98]
A. 
The tax year shall run from July 1 to June 30, and all dog and cat taxes shall be due and payable at the office of the City Clerk from and after January 1 of each year.
B. 
If the taxes required to be paid for any dog or cat shall not be paid prior to September 1 of any year, the owner or harborer shall pay, as penalty, an additional $3 per month for each month's delay in the payment of the tax required by this division.
C. 
The owner or harborer of any dog or cat that becomes six months of age, or any dog or cat six months of age which is brought into the City on and after July 1 of each year, shall at such time become liable for the tax for the current year, but shall not be liable for the penalty as provided in this section, in case they file with the City Clerk an affidavit showing the date on which such dog or cat was born or brought into the City.
[Code 1974 § 3-16(a); Code 1985 § 5-64; Code 2005 § 14-99]
Upon the payment of the tax provided for in this division, the City Clerk shall register in a book kept for that purpose, the name, breed, color and sex of the dog or cat, together with the name and address of the owner, keeper or harborer of such dog or cat, and such other information as the City Clerk may request.
[Code 1974 § 3-16(b); Code 1985 § 5-65; Code 2005 § 14-100]
When the tax levied by this division is paid and registration information given, the City Clerk shall execute a duplicate receipt and deliver the original receipt to the taxpayer and retain the duplicate.
[Code 1974 §§ 3-16(c) — 3-18; Code 1985 § 5-66; Code 2005 § 14-101]
A. 
Upon payment of the tax levied in this division the City Clerk shall deliver to the taxpayer a suitable metallic or other permanent tag on which shall be cast or stamped the number of such tag and the year issued, which tag number shall correspond with the registration receipt number.
B. 
The owner, keeper or harborer shall cause the tag to be affixed to the collar of the dog or cat, upon which the tax is paid, in such a manner that the tag can be easily seen by the officers of the City. The owner, keeper or harborer shall ensure that the tag is constantly worn by the dog or cat.
C. 
Whenever it shall be made to appear to the satisfaction of the City Clerk that any tag has become lost he shall, upon presentation of the certificate issued for such animal and the payment of the annual amount established by resolution, issue a duplicate for the lost tag.