3.2-6528 - Amount of license tax. - Virginia Statutes

§ 3.2-6528. Amount of license tax.

The governing body of each county or city shall impose by ordinance a licensetax on the ownership of dogs within its jurisdiction. The governing body ofany locality that has adopted an ordinance pursuant to subsection B of §3.2-6524 shall impose by ordinance a license tax on the ownership of catswithin its jurisdiction. The governing body may establish different rates oftaxation for ownership of female dogs, male dogs, spayed or neutered dogs,female cats, male cats, and spayed or neutered cats. The tax for each dog orcat shall not be less than $1 and not more than $10 for each year. If the dogor cat has been spayed, the tax shall not exceed the tax provided for a maledog or cat. Any ordinance may provide for a license tax for kennels of 10,20, 30, 40, or 50 dogs or cats not to exceed $50 for any one such block ofkennels.

No license tax shall be levied on any dog that is trained and serves as aguide dog for a blind person, that is trained and serves as a hearing dog fora deaf or hearing impaired person or that is trained and serves as a servicedog for a mobility-impaired person.

As used in this section, "hearing dog" means a dog trained to alert itsowner by touch to sounds of danger and sounds to which the owner shouldrespond and "service dog" means a dog trained to accompany its owner forthe purpose of carrying items, retrieving objects, pulling a wheelchair orother such activities of service or support.

(1984, cc. 248, 492, § 29-213.57; 1986, c. 169; 1987, c. 488, § 3.1-796.87;1993, c. 817; 1994, c. 108; 2006, c. 836; 2008, c. 860.)