Every owner or operator of a kennel, wherein dogs are bred, kept, boarded or sold as a commercial venture for profit shall annually, between July 1, and September 30, of each year, file with the assessor of the county in which such kennel is located, kept or maintained, an application for the registration of such kennel for the fiscal year. Such application shall state the location of the kennel, the name and address of the person actually in charge of and supervising it, and the name and address of the owner of the kennel. Upon the filing of such application, together with the payment to the assessor of a fee of $10 the assessor shall issue a certificate of registration for such kennel. The registration of a kennel, as herein provided, shall entitle the registrant to register and receive certificates and tags for not more than five dogs without the payment of a separate head tax on such dogs. The head tax provided for in section two of this article shall, on such five or less dogs, be included in and charged against the kennel registration fee herein provided.
Every person upon becoming the owner or operator of a kennel of dogs as herein described after September 30, of any year shall, within three days after becoming such owner or operator, register such kennel for the remainder of the current fiscal year in the manner, and upon the payment of the registration fee, herein provided.
All certificates of registration issued pursuant to the provisions of this section shall be issued for the fiscal year, and shall be valid from the date on which issued until June 30 of that fiscal year.
Structure West Virginia Code
§19-20-1. Dogs Subject to Taxation; Declared to Be Personal Property
§19-20-3. Registration of Dog Kennels; Application; Fee; Expiration of Certificate of Registration
§19-20-4. Forms for Registration; Records; Registration Tags; Loss Thereof
§19-20-5. Wearing of Registration Tag by Dog
§19-20-7. Dog Pound and Equipment to Be Provided by County Court [County Commission]; Exception
§19-20-8. Impounding and Disposition of Dogs; Costs and Fees
§19-20-9a. Dogs, Cats, etc.; Rabies Observation
§19-20-10. Dog and Kennel Fund; Disposition Thereof
§19-20-11. Assessment of Dogs as Personal Property
§19-20-13. Dog Running at Large; Liability of Owner
§19-20-14. Dog Killing, Wounding or Worrying Livestock or Poultry -- Recovery of Damages
§19-20-15. Same -- Assessment of Damages; Appraisers
§19-20-16. Same -- When Lawful to Kill Dog
§19-20-17. Same -- Unlawful to Harbor Dog; Penalty
§19-20-19. Offenses; Criminal Penalties; Jurisdiction
§19-20-19a. Dog Warden and Deputy Dog Wardens; Power to Issue Citations
§19-20-20. Keeping Vicious Dogs; Humane Officers May Kill Such Dogs
§19-20-21. License Fee for Keeping Vicious or Dangerous Dog
§19-20-22. Confinement of Female Dogs
§19-20-23. Prohibition of the Use of Impounded Dogs and Cats
§19-20-25. Retirement, Transfer or Disposal of State Owned Dogs and Horses