2006 Code of Virginia § 3.1-796.87 - (Effective until July 1, 2007) Amount of license tax

3.1-796.87. (Effective until July 1, 2007) 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 county, city or town which has adopted an ordinance pursuant tosubsection B of 3.1-796.85 shall impose by ordinance a license tax on theownership of cats within its jurisdiction. The governing body may establishdifferent rates of taxation for ownership of female dogs, male dogs, spayedor neutered dogs, female cats, male cats, and spayed or neutered cats. Thetax for each dog or cat shall not be less than one dollar and not more thanten dollars for each year. If the dog or cat has been spayed, the tax shallnot exceed the tax provided for a male dog or cat. Any ordinance may providefor a license tax for kennels of ten, twenty, thirty, forty or fifty dogs notto exceed fifty dollars for any one such block of kennels.

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; 1993, c. 817;1994, c. 108.)

3.1-796.87. (Effective July 1, 2007) 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 county, city or town which has adopted an ordinance pursuant tosubsection B of 3.1-796.85 shall impose by ordinance a license tax on theownership of cats within its jurisdiction. The governing body may establishdifferent rates of taxation for ownership of female dogs, male dogs, spayedor neutered dogs, female cats, male cats, and spayed or neutered cats. Thetax for each dog or cat shall not be less than one dollar and not more thanten dollars for each year. If the dog or cat has been spayed, the tax shallnot exceed the tax provided for a male dog or cat. Any ordinance may providefor a license tax for kennels of ten, twenty, thirty, forty or fifty dogs orcats not to exceed fifty dollars for any one such block of kennels.

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; 1993, c. 817;1994, c. 108; 2006, c. 836.)

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