20. Every local municipality, in order to meet the payment of the indemnities and other expenses contemplated by this division, shall establish a special fund by means of an annual tax imposed upon each dog kept within the territory of the municipality, and of the fee it may fix for issuing the licence provided for in section 10. The fines, deposits and other sums collected pursuant to this division shall also form part of this fund.
At the expiration of each financial year, the council may, by resolution, transfer to the general fund the surplus remaining in the special fund after having provided for any unsettled claims or expenses.
If the fund be insufficient, the municipality shall make up the deficiency from its general funds and impose a special tax upon the dogs kept within the territory of the municipality sufficient to reimburse the sums so taken from the general funds.
For the imposition of such taxes or licences, the municipality may distinguish different categories of dogs, and impose different taxes and licences for each category according to the breed, size, age, sex or value of the dog.
R. S. 1964, c. 130, s. 20; 1996, c. 2, s. 11.