§ 3-12. Amount of license tax.

(a)

The amount of the license tax for dogs and/or cats shall be as follows:

(1)

Spayed or neutered dog or cat (one-year tag) .....$7.00;

(2)

Spayed or neutered dog or cat (three-year tag) .....$20.00;

(3)

Unspayed/neutered dog or cat (one-year tag) .....$10.00;

(4)

Unspayed/neutered dog or cat (three-year tag) .....$30.00;

(5)

Kennel, for 10—19 dogs .....$35.00;

(6)

Kennel, 20—29 dogs .....$40.00;

(7)

Kennel, 30—39 dogs .....$45.00; and

(8)

Kennel, 40—50 dogs .....$50.00.

(b)

If a license tag is lost, a duplicate tag may be issued at a cost of one dollar in accordance with section 3-17.

(c)

No license tax shall be levied on any dog that is trained and serves as a guide dog for a blind person, 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 section, "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 "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. (6-18-15.)

(STATE LAW REFERENCE—Sec. 3.2-6528 of the Code of Virginia (1950, as amended).)