The governing body of each county or city shall impose by ordinance a license tax on the ownership of dogs within its jurisdiction. The governing body of any locality that has adopted an ordinance pursuant to subsection B of § 3.2-6524 shall impose by ordinance a license tax on the ownership of cats within its jurisdiction. The governing body may establish different rates of taxation for ownership of female dogs, male dogs, spayed or neutered dogs, female cats, male cats, and spayed or neutered cats. The tax for each dog or cat shall not be less than $1 and not more than $10 for each year. If the dog or cat has been spayed, the tax shall not exceed the tax provided for a male dog or cat. Any ordinance may provide for a license tax for kennels of 10, 20, 30, 40, or 50 dogs or cats not to exceed $50 for any one such block of kennels.
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 section, “hearing dog,” “mobility-impaired person,” “otherwise disabled person,” and “service dog” have the same meanings as assigned in § 51.5-40.1. [FN 1]
Acts 2008, c. 860, eff. Oct. 1, 2008. Amended by Acts 2014, c. 616.
FN 1: VA Code Ann. § 51.5-40.1
“Hearing dog” means a dog trained to alert its owner by touch to sounds of danger and sounds to which the owner should respond.
“Mobility-impaired person” means any person who has completed training to use a dog for service or support because he is unable to move about without the aid of crutches, a wheelchair, or any other form of support or because of limited functional ability to ambulate, climb, descend, sit, rise, or perform any related function.
“Otherwise disabled person” means any person who has a physical, sensory, intellectual, developmental, or mental disability or a mental illness.
“Service dog” means a dog trained to do work or perform tasks for the benefit of a mobility-impaired or otherwise disabled person. The work or tasks performed by a service dog shall be directly related to the individual's disability or disorder. Examples of work or tasks include providing nonviolent protection or rescue work, pulling a wheelchair, assisting an individual during a seizure, alerting an individual to the presence of allergens, retrieving items, carrying items, providing physical support and assistance with balance and stability, and preventing or interrupting impulsive or destructive behaviors. The provision of emotional support, well-being, comfort, or companionship shall not constitute work or tasks for the purposes of this definition.
Added by Acts 2012, c. 803; Acts 2012, c. 835. Amended by Acts 2012, c. 476; Acts 2012, c. 507; Acts 2014, c. 616.