Unless otherwise provided by ordinance of the local governing body, the treasurer of each locality shall keep all moneys collected by him for dog and cat license taxes in a separate account from all other funds collected by him. The locality shall use the funds for the following purposes:

1. 1. The salary and expenses of the animal control officer and necessary staff;
2. 2. The care and maintenance of a public animal shelter;
3. 3. The maintenance of a rabies control program;
4. 4. Payments as a bounty to any person neutering or spaying a dog up to the amount of one year of the license tax as provided by ordinance;
5. 5. Payments for compensation as provided in § 3.2-6553; and

6. 6. Efforts to promote sterilization of dogs and cats.

   Any part or all of any surplus remaining in such account on December 31 of any year may be transferred by the governing body of such locality into the general fund of such locality.

1984, c. 492, § 29-213.70; 1987, c. 488, § 3.1-796.101; 1993, c. 959; 1998, c. 817; 2008, c. 860; 2014, c. 148.