§ 3-14. When license tax payable.

(a)

On January 1 and not later than January 31 of each year, the owner of any dog or cat four months old or older shall pay a license tax as prescribed in section 3-11 of this chapter.

(b)

If a dog or cat becomes four months of age or comes 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 by the owner.

(c)

If a dog or cat becomes four months of age or comes into the possession of any person between October 31 and December 31 of any year, the license tax for the succeeding calendar year shall be paid by the owner and this license shall be valid from the date the license is purchased. (6-18-15.)