Health and Safety Code - HSC
DIVISION 105. COMMUNICABLE DISEASE PREVENTION AND CONTROL [120100 - 122476]
( Division 105 added by Stats. 1995, Ch. 415, Sec. 7. ) PART 6. VETERINARY PUBLIC HEALTH AND SAFETY [121575 - 122395.2]
( Part 6 added by Stats. 1995, Ch. 415, Sec. 7. ) CHAPTER 1. Rabies Control [121575 - 121710]
( Chapter 1 added by Stats. 1995, Ch. 415, Sec. 7. ) 121650.
This tax shall be levied as follows: An annual tax of one dollar and fifty cents ($1.50) for each male, two dollars and fifty cents ($2.50) for each female, and one dollar and fifty cents ($1.50) for each neuter dog. It shall be collected by the proper authority at the same time and in the same manner as other taxes are collected; except that at the first collection the proportion of the annual tax as corresponds to the number of months the tax has been in operation plus one year advance payment shall be collected.
(Added by Stats. 1995, Ch. 415, Sec. 7. Effective January 1, 1996.)