§ 10-74. Due date of taxes.

(a)

On January 1 and not later than January 31 of each year, the owner of any dog four months old or older shall pay the license tax prescribed in this division.

(b)

If a dog shall become four months of age or come into the possession of any person between January 1 and November 1 of any year, the license tax for the current calendar year shall be paid forthwith by the owner no later than 30 days after such dog has reached the age of four months, or no later than 30 days after an owner acquires a dog four months of age or older and each year thereafter.

(c)

Notwithstanding the provisions of subsections (a) and (b) of this section, the license tax may be paid and effective for up to a three-year period thereafter, provided such period does not exceed the period that the current rabies inoculation is effective.

(d)

Any kennel license tax prescribed pursuant to Code of Virginia, § 3.2-6528 shall be due on January 1 and not later than January 31 of each year.

(Ord. No. O-2014-18, 7-7-14)

(Ord. No. O-2014-18, 7-7-14)