Sec. 14-54. – Annual license taxes.
The amount of the annual license on each dog of resident owners or custodians who reside within the boundary limits of this county shall be $10.00 per dog. The tax for a kennel of 20 dogs shall be $50.00 per year. The tax for a kennel of 50 dogs shall be $50.00 per year. The fee for a duplicate tag shall be $1.00. Licenses shall be issued for each calendar year, January 1 to December 31, inclusive. The license tax is payable as provided by Code of Virginia, § 3.1-796.88.
Code of Virginia reference:
§ 3.2-6530. When license tax payable.
A. The license tax as prescribed in § 3.2-6528 is due not later than 30 days after a dog or cat has reached the age of four months, or not later than 30 days after an owner acquires a dog or cat four months of age or older and each year thereafter.
B. Licensing periods for individual dogs and cats may be equal to and may run concurrently with the rabies vaccination effective period. Any kennel license tax prescribed pursuant to § 3.2-6528 shall be due on January 1 and not later than January 31 of each year.
(1984, cc. 248, 492, § 29-213.58; 1986, c. 169; 1987, c. 488, § 3.1-796.88; 1990, c. 365; 1993, c. 817; 2006, c. 836; 2008, c. 860.)