§ 4-37. Same—When payable.

(a)

The owner of any dog four months old or older shall pay the license tax immediately. Failure to pay the license tax within 30 days after the dog has reached the age of four months, or within 30 days after an owner acquires a dog four months of age or older shall constitute a violation of section 4-29(a)(2).

(b)

Owners holding current dog license tags for calendar year 2018 may use such tags until January 31, 2019, without penalty.

(c)

For purposes of the kennel license tax, the license tax year shall begin on January 1 and end on December 31. The license tax for each license tax year shall be paid not later than January 31.

(Code 1978, § 5-23; Ord. of 6-27-18(1), § 1)

State Law reference— Date license tax payable, Code of Virginia, § 3.1-796.88.

(Code 1978, § 5-23; Ord. of 6-27-18(1), § 1)

State law reference

Date license tax payable, Code of Virginia, § 3.1-796.88.