(1) The owner of a dog that is 4 or more months old shall apply to the treasurer of the county or, except as provided in section 14, the treasurer of the township or city where the owner resides, or to the treasurer’s authorized agent, for a license for each dog owned or kept by him or her.

  (2) Unless the county board of commissioners adopts a resolution under subsection (3), the owner shall apply for a license annually on or before March 1.

  (3) The county board of commissioners of a county may adopt a resolution during the 60-day period before the beginning of the county’s fiscal year providing when the owner of a dog that is required to be licensed under subsection (1) must apply for a license. Before adopting the resolution, the county board of commissioners shall obtain the county treasurer’s written approval of the resolution. Subject to subsection (4), the resolution shall provide for 1 of the following:

  (a) That the owner apply for a license by March 1 every year or every third year, at the owner’s option.

  (b) That the owner apply for a license by June 1 every year.

  (c) That the owner apply for a license by June 1 every year or every third year, at the owner’s option.

  (d) That the owner apply for a license by the last day of the month of the dog’s current rabies vaccination, every year.

  (e) That the owner apply for a license by the last day of the month of the dog’s current rabies vaccination, every third year.

  (f) That the owner apply for a license by 1 of the following, at the owner’s option:

  (i) The last day of the month of the dog’s current rabies vaccination every year.

  (ii) The last day of the month of the dog’s current rabies vaccination, every third year.

  (4) A resolution adopted under subsection (3) shall include necessary provisions for conversion to a new licensing schedule. The resolution may extend the effective period of outstanding licenses but shall not shorten the effective period of outstanding licenses or prorate license fees.

  (5) The application shall state the breed, sex, age, color, and markings of the dog, and the name and address of the last previous owner. Except as otherwise provided in this subsection, the application for a license shall be accompanied by a valid certificate of a current vaccination for rabies, with a vaccine licensed by the United States department of agriculture, signed by an accredited veterinarian. The certificate for vaccination for rabies shall state the month and year of expiration for the rabies vaccination, in the veterinarian’s opinion. If the application for a license is submitted electronically, the owner of the dog is not required to provide a valid certificate of a current vaccination for rabies if the dog was licensed the previous year and the dog’s current rabies vaccination on record with the treasurer of the county or, except as provided in section 14, the treasurer of the township or city where the owner resides, or the treasurer’s authorized agent, is still valid. A license shall not be issued under subsection (3)(d), (e), or (f) if the dog’s current rabies vaccination will expire more than 1 month before the date on which that license would expire. When applying for a license, the owner shall pay the license fee provided for in the county budget. The county board of commissioners may set license fees in the county budget at a level sufficient to pay all the county’s expenses of administering this act as it pertains to dogs. For a spayed or neutered dog, the license fee, if any, shall be set lower than the license fee for a dog that is not spayed or neutered. In addition, the license fee may be set higher for a delinquent application than for a timely application.

  (6) If a dog is licensed before it becomes 5 months old and is subsequently spayed or neutered before it becomes 7 months old, the owner of the dog may exchange the license for a license for a spayed or neutered dog and receive a refund for the difference in the cost of the licenses. The owner shall exchange the license before the dog becomes 7 months old.

  (7) Subsection (6) applies in a county only if the county board of commissioners adopts a resolution to that effect during the 60-day period before the beginning of the county’s fiscal year. Before adopting the resolution, the county board of commissioners shall obtain the county treasurer’s written approval of the resolution.

  (8) The owner of a dog that is required to be licensed under this section shall keep the dog currently vaccinated against rabies by an accredited veterinarian with a vaccine licensed by the United States department of agriculture.