§ 4-55. Where and when tax due and payable.

(a)

The owner of any dog shall be required to purchase a dog license as prescribed in section 4-54.

(b)

The license tax on dogs as prescribed in section 4-54, shall be due and payable, at the office of the county treasurer, or designated agent, not later than thirty (30) days if a dog shall become four (4) months of age or if a dog over four (4) months of age unlicensed by this county shall come into the possession of any person in this county.

(c)

Dog licenses shall be valid from one (1) year from the date that the tax is paid. However, the owner of any dog may purchase a dog license that runs concurrent with the rabies vaccination effective period not to exceed three (3) years. The cost of a multi-year license shall be equal to the cost of a yearly license multiplied by the number of years the rabies vaccination certificate is valid. Any kennel license tax prescribed pursuant to subsection 4-54(a) shall be due on January 1 and not later than January 31 of each year.

(Ord. of 10-21-97; Ord. of 4-15-03, § I; Amend. of 10-18-05; Ord. of 2-27-07(1))

State Law reference— Similar provisions, Code of Virginia, § 3.1-796.88.

(Ord. of 10-21-97; Ord. of 4-15-03, § I; Amend. of 10-18-05; Ord. of 2-27-07(1))

State law reference

Similar provisions, Code of Virginia, § 3.1-796.88.