{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-6528.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-6528.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-6528.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-6528.html"}],"law_id":69325,"edition_id":1,"section_id":69325,"structure_id":15236,"section_number":"3.2-6528","catch_line":"Amount of license tax","history":"1984, cc. 248, 492, \u00a7 29-213.57; 1986, c. 169; 1987, c. 488, \u00a7 3.1-796.87; 1993, c. 817; 1994, c. 108; 2006, c. 836; 2008, c. 860; 2014, c. 616; 2017, cc. 559, 567; 2019, c. 288; 2024, c. 187.","full_text":"A\n\nThe 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 more than $10 for each year or $50 for a lifetime license issued pursuant to subsection B of § 3.2-6530. 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 an annual 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.\n\t\t\tNo license tax shall be levied on any dog that is trained and serves as (i) a guide dog for a blind person, (ii) a hearing dog for a person who is deaf or hard of hearing, or (iii) a service dog for a mobility-impaired or otherwise disabled person.\n\t\t\tAs used in this subsection, “hearing dog,” “mobility-impaired person,” “otherwise disabled person,” and “service dog” have the same meanings as assigned in § 51.5-40.1.B\n\nA locality may by ordinance exempt any dog that served as a police or law-enforcement dog or military working dog from the license tax provided in subsection A. Such ordinance shall include a verification process for vaccination records of such dog.","order_by":null,"text":{"0":{"id":250768,"text":"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 more than $10 for each year or $50 for a lifetime license issued pursuant to subsection B of § 3.2-6530. 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 an annual 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.\n\t\t\tNo license tax shall be levied on any dog that is trained and serves as (i) a guide dog for a blind person, (ii) a hearing dog for a person who is deaf or hard of hearing, or (iii) a service dog for a mobility-impaired or otherwise disabled person.\n\t\t\tAs used in this subsection, “hearing dog,” “mobility-impaired person,” “otherwise disabled person,” and “service dog” have the same meanings as assigned in § 51.5-40.1.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":250769,"text":"A locality may by ordinance exempt any dog that served as a police or law-enforcement dog or military working dog from the license tax provided in subsection A. Such ordinance shall include a verification process for vaccination records of such dog.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15236,"edition_id":1,"name":"Rabies Control and Licensing of Dogs and Cats","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13170,"metadata":{},"date_created":"2026-06-26 03:53:14","date_modified":"2026-06-26 03:53:14","permalink":{"id":198741,"object_type":"structure","relational_id":15236,"identifier":"5","token":"3.2\/V\/65\/5","url":"\/3.2\/V\/65\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13170,"edition_id":1,"name":"Comprehensive Animal Care","identifier":"65","label":"chapter","depth":3,"order_by":1,"parent_id":13169,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":198459,"object_type":"structure","relational_id":13170,"identifier":"65","token":"3.2\/V\/65","url":"\/3.2\/V\/65\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13169,"edition_id":1,"name":"Domestic Animals","identifier":"V","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":198133,"object_type":"structure","relational_id":13169,"identifier":"V","token":"3.2\/V","url":"\/3.2\/V\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":86745,"structure_id":15236,"section_number":"3.2-6521","catch_line":"Rabies inoculation of companion animals; availability of certificate; rabies clinics","url":"\/3.2-6521\/","token":"3.2\/V\/65\/5\/3.2-6521","metadata":false},{"id":75503,"structure_id":15236,"section_number":"3.2-6522","catch_line":"Rabid animals","url":"\/3.2-6522\/","token":"3.2\/V\/65\/5\/3.2-6522","metadata":false},{"id":58007,"structure_id":15236,"section_number":"3.2-6523","catch_line":"Inoculation for rabies at public or private animal shelters","url":"\/3.2-6523\/","token":"3.2\/V\/65\/5\/3.2-6523","metadata":false},{"id":82658,"structure_id":15236,"section_number":"3.2-6524","catch_line":"Unlicensed dogs prohibited; ordinances for licensing cats","url":"\/3.2-6524\/","token":"3.2\/V\/65\/5\/3.2-6524","metadata":false},{"id":58238,"structure_id":15236,"section_number":"3.2-6525","catch_line":"Regulations to prevent spread of rabies","url":"\/3.2-6525\/","token":"3.2\/V\/65\/5\/3.2-6525","metadata":false},{"id":70250,"structure_id":15236,"section_number":"3.2-6526","catch_line":"What dog or cat license shall consist of","url":"\/3.2-6526\/","token":"3.2\/V\/65\/5\/3.2-6526","metadata":false},{"id":67259,"structure_id":15236,"section_number":"3.2-6527","catch_line":"How to obtain license","url":"\/3.2-6527\/","token":"3.2\/V\/65\/5\/3.2-6527","metadata":false},{"id":69325,"structure_id":15236,"section_number":"3.2-6528","catch_line":"Amount of license tax","url":"\/3.2-6528\/","token":"3.2\/V\/65\/5\/3.2-6528","metadata":false},{"id":65339,"structure_id":15236,"section_number":"3.2-6529","catch_line":"Veterinarians to provide treasurer with rabies certificate information; civil penalty","url":"\/3.2-6529\/","token":"3.2\/V\/65\/5\/3.2-6529","metadata":false},{"id":67095,"structure_id":15236,"section_number":"3.2-6530","catch_line":"When license tax payable","url":"\/3.2-6530\/","token":"3.2\/V\/65\/5\/3.2-6530","metadata":false},{"id":72870,"structure_id":15236,"section_number":"3.2-6531","catch_line":"Displaying receipts; dogs to wear tags","url":"\/3.2-6531\/","token":"3.2\/V\/65\/5\/3.2-6531","metadata":false},{"id":84654,"structure_id":15236,"section_number":"3.2-6532","catch_line":"Duplicate license tags","url":"\/3.2-6532\/","token":"3.2\/V\/65\/5\/3.2-6532","metadata":false},{"id":82312,"structure_id":15236,"section_number":"3.2-6533","catch_line":"Effect of dog or cat not wearing a license tag as evidence","url":"\/3.2-6533\/","token":"3.2\/V\/65\/5\/3.2-6533","metadata":false},{"id":84310,"structure_id":15236,"section_number":"3.2-6534","catch_line":"Disposition of funds","url":"\/3.2-6534\/","token":"3.2\/V\/65\/5\/3.2-6534","metadata":false},{"id":67692,"structure_id":15236,"section_number":"3.2-6535","catch_line":"Supplemental funds","url":"\/3.2-6535\/","token":"3.2\/V\/65\/5\/3.2-6535","metadata":false},{"id":80690,"structure_id":15236,"section_number":"3.2-6536","catch_line":"Payment of license tax subsequent to summons","url":"\/3.2-6536\/","token":"3.2\/V\/65\/5\/3.2-6536","metadata":false}],"previous_section":{"id":67259,"structure_id":15236,"section_number":"3.2-6527","catch_line":"How to obtain license","url":"\/3.2-6527\/","token":"3.2\/V\/65\/5\/3.2-6527","metadata":false},"next_section":{"id":65339,"structure_id":15236,"section_number":"3.2-6529","catch_line":"Veterinarians to provide treasurer with rabies certificate information; civil penalty","url":"\/3.2-6529\/","token":"3.2\/V\/65\/5\/3.2-6529","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-6528\/","history_text":"

This law was first created in 1984. The record of its establishment is cataloged in chapters 248 and 492 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online. It has been modified 10 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1986, chapter 169; in 1987, chapter 488; in 1993, chapter 817; in 1994, chapter 108<\/a>; in 2006, chapter 836<\/a>; in 2008, chapter 860<\/a>; in 2014, chapter 616<\/a>; in 2017, chapters 559<\/a> and 567<\/a>; in 2019, chapter 288<\/a>; in 2024, chapter 187<\/a>.<\/p>","references":[{"id":67095,"section_number":"3.2-6530","catch_line":"When license tax payable","order_by":null,"url":"\/3.2-6530\/"}],"refers_to":[{"id":82658,"section_number":"3.2-6524","catch_line":"Unlicensed dogs prohibited; ordinances for licensing cats","order_by":null,"url":"\/3.2-6524\/"},{"id":67095,"section_number":"3.2-6530","catch_line":"When license tax payable","order_by":null,"url":"\/3.2-6530\/"}],"permalink":{"id":198771,"object_type":"law","relational_id":69325,"identifier":"3.2-6528","token":"3.2\/V\/65\/5\/3.2-6528","url":"\/3.2-6528\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-6528\/","token":"3.2\/V\/65\/5\/3.2-6528","dublin_core":{"Title":"Amount of license tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-6528","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The governing body of each county or city shall impose by ordinance<\/span> a license tax on the ownership of dogs within its jurisdiction<\/span>. The governing body of any locality that has adopted an ordinance<\/span> pursuant to subsection B of § 3.2-6524<\/a> shall impose by ordinance<\/span> a license tax on the ownership of cats within its jurisdiction<\/span>. 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 more than $10 for each year or $50 for a lifetime license issued pursuant to subsection B of § 3.2-6530<\/a>. If the dog or cat has been spayed, the tax shall not exceed the tax provided for a male dog or cat. Any ordinance<\/span> may provide for an annual license tax for kennels<\/span> of 10, 20, 30, 40, or 50 dogs or cats not to exceed $50 for any one such block of kennels<\/span>.\n\t\t\tNo license tax shall be levied on any dog that is trained and serves as (i) a guide dog for a blind person, (ii) a hearing<\/span> dog for a person who is deaf or hard of hearing<\/span>, or (iii) a service dog for a mobility-impaired or otherwise disabled person.\n\t\t\tAs used in this subsection, “hearing<\/span> dog,” “mobility-impaired person,” “otherwise disabled person,” and “service dog” have the same meanings as assigned in § 51.5-40.1<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A locality may by ordinance<\/span> exempt any dog that served as a police or law<\/span>-enforcement dog or military working dog from the license tax provided in subsection A. Such ordinance<\/span> shall include a verification process for vaccination records of such dog. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAMOUNT OF LICENSE TAX (\u00a7 3.2-6528)\n\nA. The governing body of each county or city shall impose by ordinance a license\ntax on the ownership of dogs within its jurisdiction. The governing body of any\nlocality that has adopted an ordinance pursuant to subsection B of §\n3.2-6524 shall impose by ordinance a license tax on the ownership of cats within\nits jurisdiction. The governing body may establish different rates of taxation\nfor ownership of female dogs, male dogs, spayed or neutered dogs, female cats,\nmale cats, and spayed or neutered cats. The tax for each dog or cat shall not be\nmore than $10 for each year or $50 for a lifetime license issued pursuant to\nsubsection B of § 3.2-6530. If the dog or cat has been spayed, the tax\nshall not exceed the tax provided for a male dog or cat. Any ordinance may\nprovide for an annual license tax for kennels of 10, 20, 30, 40, or 50 dogs or\ncats not to exceed $50 for any one such block of kennels.\n\t\t\tNo license tax shall be levied on any dog that is trained and serves as (i) a\nguide dog for a blind person, (ii) a hearing dog for a person who is deaf or\nhard of hearing, or (iii) a service dog for a mobility-impaired or otherwise\ndisabled person.\n\t\t\tAs used in this subsection, “hearing dog,”\n“mobility-impaired person,” “otherwise disabled person,”\nand “service dog” have the same meanings as assigned in §\n51.5-40.1.\n\nB. A locality may by ordinance exempt any dog that served as a police or\nlaw-enforcement dog or military working dog from the license tax provided in\nsubsection A. Such ordinance shall include a verification process for\nvaccination records of such dog.\n\nHISTORY: 1984, cc. 248, 492, \u00a7 29-213.57; 1986, c. 169; 1987, c. 488, \u00a7\n3.1-796.87; 1993, c. 817; 1994, c. 108; 2006, c. 836; 2008, c. 860; 2014, c.\n616; 2017, cc. 559, 567; 2019, c. 288; 2024, c. 187.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}