Except where licenses are dispensed with pursuant to § 143-2, each county council shall have the power to fix the license fee for dogs on a biennial basis. Until and unless otherwise provided by ordinance the biennial license fee for each dog shall be $4. Any person owning or having the custody or control of any dog shall pay the license fee to the director of finance of the county in which the dog is owned, kept, or controlled. The license fee shall be due and payable on January 2 of every second year and shall be paid before March 11 of every second year, or within thirty days after the exemption ceases in the case of dogs becoming subject to this chapter.

The full amount of the fee shall be paid for any fraction of the license period for which a license is issued.

All moneys received by the director of finance under this chapter shall be paid into the general fund of such county.