This bill proposes the repeal of sections 19-20-1, 19-20-2, and 19-20-11 of the Code of West Virginia, which currently impose a tax on dogs. The intent of the legislation is to eliminate the taxation of dogs, thereby relieving pet owners of this financial obligation.

By removing these specific sections from the code, the bill aims to simplify the legal framework surrounding pet ownership in West Virginia and reduce the financial burden on dog owners. The repeal reflects a shift in policy regarding the taxation of pets, aligning with broader trends in animal welfare and ownership rights.