Upon the receipt of the license fee, the director of finance shall issue to the person paying the fee a license stating the following:
The director of finance shall at the same time issue and deliver to the person a metal tag in the form and design as the director of finance may designate with a serial number and the year for which it is issued plainly inscribed thereon. The tag shall be attached to a collar around the neck of the dog for which the license has been issued. The fee for the tag shall be set by each county council; provided that, until and unless provided by ordinance, the fee shall be 10 cents.
HRS § 143-4