§ 4-64. Disposition of taxes collected.

(a)

Dog license taxes collected by the county treasurer pursuant to the provisions of this division shall be paid by him into the county treasury into a separate account from all other funds collected by him.

(b)

The board of supervisors shall use these funds for the following purposes:

(1)

The salary and expenses of the animal control officers and necessary staff;

(2)

The care and maintenance of the county animal shelter;

(3)

The maintenance of a rabies control program;

(4)

Payments as a bounty to any person neutering or spaying a dog up to the amount of one (1) year of the license tax as provided in section 4-54;

(5)

Payments for compensation as provided in Code of Virginia, § 3.1-796.118;

(6)

Efforts to promote sterilization of dogs and cats.

Any part or all of any surplus remaining in such account on December 31 of any year may be transferred by the board of supervisors into the general fund.

(Ord. of 10-21-97; Ord. of 2-27-07(3))

State Law reference— Similar provisions, Code of Virginia, § 3.1-796.101.

(Ord. of 10-21-97; Ord. of 2-27-07(3))

State law reference

Similar provisions, Code of Virginia, § 3.1-796.101.