Excerpt from the statutes of the local municipality of Enkenbach-Alsenborn on the levying of dog tax dated 14.06.2016

§ 8 Tax exemption

1. Tax exemption is to be granted upon written application for the keeping of

1. dogs that are indispensable for the protection and assistance of blind, deaf or otherwise completely helpless persons*. The blindness, deafness or complete helplessness can be proven with a severely disabled person's pass or a medical certificate. 'Total helplessness' is deemed to exist if someone cannot be without maintenance and care as a result of illness or other disability, i.e. can no longer perform necessary daily activities themselves.

1. Rescue dogs that are regularly and unrestrictedly deployed in the fire, ambulance or rescue service or with a state-recognized and/or public disaster control aid organization and have successfully completed the training and examination in accordance with the "Service regulations for the training and examination of rescue dogs of the fire department specialist units for rescue dogs/location technology (RHOT) in the fire departments in Rhineland-Palatinate" or the "Joint examination and examiner regulations for rescue dog teams in accordance with DIN 13050" or a comparable training and examination. Proof of completion of the training and examination as well as regular and unrestricted use must be provided in writing by the operating organization upon request.

1. Dogs that are temporarily housed in animal shelters or similar facilities for animal welfare reasons.

1. Dogs for which tax exemption is granted in accordance with Para. 1 are not to be taken into account when calculating the tax for taxable dogs.

1. In the cases of para. 1 no. 1, tax exemption is only granted for one dog.

§8aTax-exemptDog ownership

1. According to Art. 105 Para. 2a of the Basic Law, the following in particular are not taxable
   1. The keeping of dogs that are kept exclusively for professional work and income generation and are necessary for this purpose.
   2. the keeping of service dogs if they are taken into the household on the instructions of the employer, were acquired at the employer's expense, are kept in theemployer, remain the employer's property and the maintenance costs are predominantly covered by public funds.
   3. the keeping of dogs that are kept by scientific institutions exclusively for scientific purposes.

1. The conditions for tax exemption must be substantiated by submitting appropriate evidence in a timely manner.If the conditions for tax exemption change, the dog owner must report this within 14 days.

§9Tax reduction

1. Upon written application by the taxpayer, the tax shall be reduced by half for the keeping of dogs used to guard buildings,which are more than 200 m as the crow flies from the nearest inhabited building, but for a maximum of two dogs.

1. Dangerous dogs according to § 6 are excluded from this reduction (Para. 1).

1. If a dog owner keeps fully taxable dogs in addition to dogs for which the tax is reduced in accordance with Para. 1, these are deemed to be second or additional dogs for the purposes of calculating the tax.

§10

General provisionsprovisionsforthetax exemption andtax reduction

1. The tax exemption or tax reduction takes effect at the beginning of the month following the application.

1. Tax exemption or tax reduction is only granted if
   1. the dogs are suitable for the stated purpose; this may be made dependent on the submission of appropriate proof,
   2. the owner of the dogs has not been prosecuted for an offense against animal protection regulations in the last five years,
   3. suitable accommodation is available for the dogs in accordance with animal welfare requirements,
   4. in the cases of § 8 Para. 1 No. 3, proper records are kept of the stock, acquisition, sale and disposal of the dogs and are presented on request.

• Statutes within the VG Enkenbach-Alsenborn