County Code Section 4

ARTICLE III. DOGS

DIVISION 2. LICENSE

Sec. 4-47. Tax imposed.

(a) An annual license tax on the ownership of dogs within the county is hereby imposed in the following amounts:

(1) Male, female and spayed or neutered dogs $ 5.00

(2) Kennel of not more than 10 dogs 15.00

(3) Kennel of not more than 20 dogs 20.00

(4) Kennel of not more than 30 dogs 25.00

(5) Kennel of not more than 40 dogs 30.00

(6) Kennel of not more than 50 dogs 35.00

(b) No license tax shall be levied 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 or that is trained and serves as a service dog for a mobility-impaired person. As used in this subsection, the term "hearing dog" means a dog trained to alert its owner, by touch, to sounds of danger and sounds to which the owner should respond, and the term "service dog" means a dog trained to accompany its owner for the purpose of carrying items, retrieving objects, pulling a wheelchair or other such activities of service or support.

(Ord. No. 03-19, 6/17/03)