2006 Code of Virginia § 3.1-796.88 - (Effective until July 1, 2007) When license tax payable
3.1-796.88. (Effective until July 1, 2007) When license tax payable.
A. On January 1 and not later than January 31 of each year, the owner of anydog or cat four months old or older shall pay a license tax as prescribed in 3.1-796.87.
B. If a dog or cat becomes four months of age or comes into the possession ofany person between January 1 and November 1 of any year, the license tax forthe 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 ofany person between October 31 and December 31 of any year, the license taxfor the succeeding calendar year shall be paid by the owner and this licenseshall be valid from the date the license is purchased.
D. Notwithstanding subsections A, B and C above, the governing body of eachcounty or city which requires dogs or cats to have a rabies inoculation priorto the issuance of a license may designate when the tax is payable and allowthe tax to be payable for up to a three-year period thereafter, as long asthis period does not exceed the period that the rabies inoculation iseffective as certified by a veterinarian.
(1984, cc. 248, 492, 29-213.58; 1986, c. 169; 1987, c. 488; 1990, c. 365;1993, c. 817.)
3.1-796.88. (Effective July 1, 2007) When license tax payable.
A. The license tax as prescribed in 3.1-796.87 is due not later than 30days after a dog or cat has reached the age of four months, or not later than30 days after an owner acquires a dog or cat four months of age or older andeach year thereafter.
B. Licensing periods for individual dogs and cats may be equal to and may runconcurrently with the rabies vaccination effective period. Any kennel licensetax prescribed pursuant to 3.1-796.87 shall be due on January 1 and notlater than January 31 of each year.
(1984, cc. 248, 492, 29-213.58; 1986, c. 169; 1987, c. 488; 1990, c. 365;1993, c. 817; 2006, c. 836.)
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