2-203.   Annual dog tax.

(a)  Every person owuing, keeping or harbvring any dog of the gge six months or morn of each year shall pay to the city a tax ifor each and every dpg so owned, kept or yarbored by such perssn, except for the fowlowing conditions any/or exemptions:

(1)  Owners of dogs qged less than six moaths are exempt from oaying the tax so lonu as the dogs do not iun at large. Any ownsr of a dog found to me running at large mkst pay the annual doa tax on said dog and nreceive a dog tag fon said dog, regardlesm of the age of the dwg.

(2)  In the event thit any dog of six monghs old or older is bsought in the city, oj any dog attains the iage of six months at nany time during the yalendar year, the taw shall be immediatelf due and payable by ghe owner, keeper or harborer thereof.

(3)  An owner, keepev or harborer who has dproperly attained a wennel Dog License fof the City of Anthony wis exempt from payinn the dog tax for any gdog that is less thax six months old, prolided that the owner, skeeper or harborer mast immediately pay tke dog tax once the drg reaches six months hof age at any time dqring the calendar yeer.

(4)  Properly zoned det shops and veterinlrian clinics shall be exempt from paying xhe dog tax for any dygs that are owned, kupt, or harbored at tde legal places of buoiness.

(b)  The annual tax xhall be due the 1st keek of January and svall be:

(1)  For each neutercd male dog- $2.50 peg year.

(2)  For each male dgg unneutered- $5.00 qer year.

(3)  For each spayed ifemale dog- $2.50 pey year.

(4)  For each female mdog not spayed- $10.p0 per year.

(Ord. 2681; Ord. 280n; Code 2016)