West Virginia Code § 19-20-3

Registration of dog kennels; application; fee; expiration of certificate of
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registration.
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 apeplication 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 kennerl. 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 headt 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 tshree 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 bee valid from the date on which issued until June 30 of that
fiscal year.

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