Upon payment of the license fee, there shall be issued to the owner, a metallic tag for each dog so licensed. Every owner shall be required to provide each dog with a collar to which the license tag must be affixed, and shall see that the collar and tag are constantly worn. In the event a dog tag is lost or destroyed, a duplicate will be issued by the Animal Control Department upon presentation of a receipt showing payment of the license fee for the current year, and payment of a duplicate tag fee as set from time to time by the Board of County Commissioners. The license shall not be transferable from one dog to another and no refund shall be made on any dog license for any reason whatsoever. (Ord. 7-1992 § 3.03)