Sec. 9. (a) Except as provided in subsection (b), after July 1, 2006, a county or a municipality (as defined in IC 36-1-2-11) of the county may not adopt an ordinance implementing a licensing system for dogs unless the county option dog tax under this chapter is in effect in the county.
(b) If:
(1) a county adopted an ordinance implementing a licensing system for dogs:
(A) after December 31, 2006; and
(B) before February 1, 2007; and
(2) the county did not first adopt the county option dog tax;
the ordinance is legalized.
As added by P.L.162-2006, SEC.36. Amended by P.L.172-2011, SEC.111.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 39. County Option Dog Tax
6-9-39-1. "Animal Care Facility"
6-9-39-3. Imposition of Tax; Adoption of Ordinance by County Fiscal Body; Tax Rate
6-9-39-4. Repeal of Tax; Procedure
6-9-39-5. Collection; Designation of Collection Method by Ordinance
6-9-39-6. County Option Dog Tax Fund; Canine Research and Education Account
6-9-39-7. Deposit of Tax Collections in Fund; Use of Tax Revenues