(a) The fiscal body of a county may adopt an ordinance to impose a tax on a person who harbors or keeps a taxable dog in or near the person's premises in the county, regardless of who owns the taxable dog. A person who harbors or keeps a taxable dog in the county is liable for the tax.(b) A tax imposed under this section may not exceed five dollars ($5) per year for each taxable dog.(c) The maximum amount of county option dog tax per year that may be imposed by an ordinance adopted under this section for taxable dogs kept in a kennel for breeding, boarding, training, or sale is an amount equal to the lesser of:(1) the county option dog tax liability calculated without regard to this subsection for taxable dogs kept in the kennel for breeding, boarding, training, or sale; or(2) for a kennel in which:(A) more than six (6) taxable dogs are kept for breeding, boarding, training, or sale, fifty dollars ($50); or(B) not more than six (6) taxable dogs are kept for breeding, boarding, training, or sale, thirty dollars ($30).As added by P.L.162-2006, SEC.36.
Indiana Legal Code