§ 4-36. License taxes—Amounts; exception.

(a)

The following license taxes are hereby levied:

(1)

Dogs: $10.00.

(2)

Kennel: For between four and 20 dogs, $25.00 per license tax year.

(3)

Kennel: For between 21 and 50 dogs, $35.00 per license tax year.

(b)

No license tax shall be levied on any dog that is:

(1)

Trained and serves as a guide dog for a blind person;

(2)

Trained and serves as a hearing dog for a deaf or hearing impaired person; or

(3)

Trained and serves as a service dog for a mobility-impaired person or otherwise disabled person.

As used in this section, "hearing dog," "mobility-impaired person," "otherwise disabled person," and "service dog" have the same meanings as defined in Virginia Code § 51.5-40.1, as amended.

(c)

The fee for a duplicate license tag for any dog shall be $1.00.

(Code 1978, §§ 5-17, 5-22; Ord. of 4-14-10(1), § (1); Ord. of 6-27-18(1), § 1)

State Law reference— Amount of license tax, Code of Virginia, § 3.1-796.87; duplicate license tags, Code of Virginia, § 3.1-796.91.

(Code 1978, §§ 5-17, 5-22; Ord. of 4-14-10(1), § (1); Ord. of 6-27-18(1), § 1)

State law reference

Amount of license tax, Code of Virginia, § 3.1-796.87; duplicate license tags, Code of Virginia, § 3.1-796.91.