§ 4-54. Tax imposed.

(a)

A license tax of four dollars ($4.00) per year for every dog, neutered or, spayed is hereby imposed. A license fee of ten dollars ($10.00) per year for every dog which has not been spayed or neutered is hereby imposed on the ownership of each dog required to be licensed by this article, and the tax for a kennel shall be fifteen dollars ($15.00).

(b)

No license tax shall be levied under this section on any dog that is trained and serves as a guide dog for a blind person or that is trained and serves as a hearing dog for a deaf or hearing impaired person. As used in this subsection, "hearing dog" means a dog trained to alert its owner by touch to sounds of danger and sounds to which the owner should respond.

(Ord. of 10-21-97; Ord. of 2-27-07(7))

Cross reference— License taxes generally, § 20-151 et seq.

State Law reference— Duty of county to impose dog license tax, limit on the amount thereof and provisions similar to subsection (b) above, Code of Virginia, § 3.1-796.87.

(Ord. of 10-21-97; Ord. of 2-27-07(7))

State law reference

Duty of county to impose dog license tax, limit on the amount thereof and provisions similar to subsection (b) above, Code of Virginia, § 3.1-796.87.

Cross reference

License taxes generally, § 20-151 et seq.