§ 10-52. Disposition of dog tax funds.

The treasurer shall keep all money collected for dog license taxes in a separate account from all other funds collected by him. The proceeds from such account shall be used for the following purposes:

(1)

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

(2)

The care and maintenance of a public 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 year of the license tax as provided by ordinance;

(5)

Payments for compensation as provided in Code of Virginia, § 3.2-6553; and

(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 the county into the general fund of the county.