A license shall be issued after payment of the applicable fees and the receipt of all application materials. Fees shall be as follows:

    A.    For each unspayed or unneutered cat or dog, five dollars;

    B.    For each spayed or neutered cat or dog, one dollar;

    C.    The fee for lifetime licenses shall be ten times that of the applicable annual license.

    D.    A duplicate license and tag may be obtained for a fee of fifty cents upon the owners certification that the tag is lost. (Prior code § 4-14)