CHAPTER 136

An Act to amend and reenact §§ 29-184, as amended, and 29-185 of the
Code of Virginia, relating to the amount and time for payment of dog
license taxes.

[H 219]

Approved February 27, 1962

Be it enacted by the General Assembly of Virginia:

1. That §§ 29-184, as amended, and 29-185 of the Code of Virginia be
amended and reenacted as follows:

§ 29-184. Except as hereinafter provided, it shall be unlawful for
any person to own a dog * siz months old or over in this State unless such
dog is licensed, as required by the provisions of this chapter. Dog licenses
shall run by the calendar year, namely, from January first to December
thirty-first, inclusive, and the license tax, which shall be the only license
tax on dogs in this State, shall be payable at the office of the treasurer
and shall be as follows:

Male.—For a male dog, one dollar.

Unsexed female.—For an unsexed (successfully spayed) female dog,
one dollar.

Female.—For a female dog, three dollars.

Kennel, for twenty dogs.—For a kennel of twenty dogs, fifteen dollars.

Kennel, for fifty dogs.—For a kennel of fifty dogs, twenty-five dollars.

In any county having a population of more than twenty-one thousand
but not more than twenty-one thousand two hundred the governing body
may, at such time as it deems proper, increase such tax, but in no event
shall such tax exceed the following amounts:

Male.—For a male dog, one dollar fifty cents.

Unsexed female.—For an unsexed female dog, one dollar fifty cents.

Female.—For a female dog, four dollars.

In any such county the license tax on kennels shall be as provided
above. *

§ 29-185. License tax on dogs shall be due and payable as follows:

(a) On or before January first and not later than January thirty-
first of each year, the owner of any dog * stz months old or older shall
pay a license tax as prescribed in the preceding section.
_(b) If a dog shall become * siz months of age or come into the pos-
session of any person between January first and November first of any
year, the license tax for the current calendar year shall be paid forthwith
by the owner.

_(c) If a dog shall become * siz months of age or come into the pos-
Session of any person between October thirty-first and December thirty-
first of any year, the license tax for the succeeding calendar year shall be
paid forthwith by the owner and such license shall protect such dog
from the date of purchase.