174.05_ Dog license tax.

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174.054_ Exemption for owners of dogs kept for educational or scientific purposes. Sections 95.21 (2) (a), 174.05 (1) and 174.07 (1) (a)do not apply to a person who owns dogs that are kept only for educational or scientific purposes.

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174.055_ Exemption of dogs for blind, deaf and mobility-impaired. Every dog specially trained to lead blind or deaf persons or to provide support for mobility-impaired persons is exempt from the dog license tax and every person owning such a dog shall receive annually a free dog license from the local collecting officer upon application.

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174.065_ Collection. [of Tax]

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