[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.