§ 160A‑212. Animaltaxes.
A city shall have power to levy an annual license tax on the privilegeof keeping any domestic animal, including dogs and cats, within the city. Thissection shall not limit the city's authority to enact ordinances under G.S. 160A‑186.(R.C., c. 111, s. 13;1862, c. 51; Code, s. 3800; Rev., s. 2924; C.S., s. 2677; 1949, c. 933; 1971,c. 698, s. 1.)