How may local governments generate revenue to support their animal control programs?
Cities and counties have the authority to levy an annual license tax on the keeping of domestic animals. For example:
- Any person harboring or keeping any dog shall pay annually a license tax on the privilege of keeping such dog in the county.
- The yearly license tax shall be one dollar and fifty cents ($1.50) for each dog.
- The license tax shall be paid at the same time as the annual property tax with the same penalties for late payment. A dated and numbered receipt shall be issued to the owner at the time of payment. Such receipt shall constitute a license. (Pitt County, § 3-5).
This licensing and taxing authority also affords local governments with an additional mechanism for addressing stray animals within the jurisdiction by authorizing animal control to impound any unlicensed animal. While this mechanism would not be as effective as a local leash law (because licensed animals could not be impounded), it would help those without local interest in requiring leashes.
A recent article in Popular Government proposed a method for establishing a new licensing program by utilizing county rabies records. See Catherine Clark, The Truth About Cats and Dogs: Vaccinations, Licenses, Services and Revenue in Popular
Government (Winter 2002).
Statutory authority: G.S. §§ 153A-153; 160A-212
Relevant laws
- Chapter 153A: Counties
- Chapter 160A: Cities and towns
