Richmond, Va., City Code § 26-817 Levy.
Sec. 26-817. - Levy.
(a) There is levied and imposed for each calendar year a tax of $10.00 for each license issued for each dog or cat four months old or older, except dogs and cats kept in a kennel. There is levied for each calendar year a tax of $25.00 on each license issued for each kennel consisting of not more than 20 dogs or cats, and a tax of $40.00 on each license issued for each kennel consisting of more than 20 dogs or cats and not more than 50 dogs or cats.
(b) No license tax shall be levied on any dog that is trained and serves as a guide dog for a blind person, that is trained and serves as a hearing dog for a deaf or hearing-impaired person, or that is trained and serves as a service dog for a mobility-impaired or otherwise disabled person. As used in this subsection, the term "hearing dog," "mobility-impaired person," "otherwise disabled person" and "service dog" shall have the meanings assigned to such terms in Code of Virginia, § 51.5-40.1.
(c) No license shall be issued for a kennel consisting of more than 50 dogs or cats.
(Code 1993, § 27-281; Code 2004, § 98-561; Code 2015, § 26-817; Code 2020, § 26-817; Ord. No. 2014-164-154, § 1(98-561), 9-8-2014)
