Pleasant Grove, Alabama

Sec. 18-44. – Kennel licenses.

(a) Every person engaged in the business of buying, selling, boarding or breeding dogs shall pay an annual kennel license tax set by the council from time to time.

(b) All kennel licenses shall be issued for one year. Applications for kennel licenses may be made prior to January 1 of such license year without penalty, but when the application is made after January 1 of each license year, the applicant shall be assessed a penalty set by the council from time to time, which amount shall be added and collected with the regular tax; provided, however, that if the kennel did not become subject to licensing until after the start of the registration year, no penalty shall be assessed. The full amount of this kennel license tax and penalty, if applicable, shall be paid at the time the kennel license is obtained and there shall be no reduction or proration of the amount required because the kennel for which the license is applied for has been or will be operated for less than the license year.