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or city as compared to the number of dogs and cats that have received rabies vaccinations during the preceedinq fiscal year by all of the eligible applicants in enterprise .tier four and five areas. (4) Should funds remain available from the fifty percent (50%I of the Spay/Neuter Account designated for enterprise tier one, two, or three area~ after reimbursement of all claims by eligible applicants in those areas, the remaining funds shall be made available tn reimburse eligible applicants in enterprise tier four and five areas." Section 2. G.S. 130A-190 reads as rewritten: "§ 130A-190. Rabies vaccination tags. (a) A licensed veterinarian or a certified rabies vaccinator who administers rabies vaccine to a dog or cat shall issue a rabies vaccination tag to the owner of the animal. The rabies vaccination tag shall show the year issued, a vaccination number, the words "North Carolina" or the initials "N.C." and the words "rabies vaccine." Dogs and cats shall wear rabies vaccination tags at all times. However, cats may be exempted from wearing the tags by local ordinance. ~akiTr (bl Rabies vaccination tags, links and rivets may be obtained from the Department. The Secretary is authorized to establish by rule a fee for the rabies tags, links and rivets. Except as otherwise authorized in this section, the fee shall not exceed the actual cost of the rabies tags, links and rivets, plus transportation costs. The Secretary may increase the fee beyond the actual cost plus transportation, by an amount not to exceed five cents ($.05) per tag, to fund rabies education and prevention programs. (c) The Department shall make available a special edition rabies tag to be known as the "I Care" tag. This tag shall b~ different in shape from the standard tag and shall carry th~ inscription "I Care" in addition to the information required by subsection (a} of this section. The Secretary is authorized to establish a fee for the "I Care" rabies tag equal to the amount set forth in subsection (b) of this section plus an additio,~] fifty cents ($.50). The additional fifty cents ($.50} shall b, credited to the Spay/Neuter Account established in G.S. 19A- 52." Section 3. G.S. 20-81.12(b10) reads as rewritten: "(bl0) Animal Lovers Plates. -- The Division must receive 300 or more applications before an animal lovers plate may be developed. The Division shall transfer quarterly the money in the Collegiate and Cultural Attraction Plate Account derived from the sale of the animal lovers plate to the ~ .... ~ .... of Spay/Neuter Account established in G.S. 19A~50.', Section 4. G.S. 130A-197 reads as rewritten: *'$ 130A-197. Infected dogs and cats to be destroyed; protection of vaccinated dogs and cats. A When the local health director reasonably suspects that a dog or cat bitten ~ has been exposed to the saliva or nervous tissu, o__f a proven rabid animal or animal reasonably suspected of having rabies that is not available for laboratory ~-iaSn_-_-i_- diagnosis, the dog or cat shall be considered to have been exposed to rabies. A dog or cat exposed to rabies shall be destroyed immediately by its owner, the county Animal Control Officer or a peace officer unless the dog or cat has been vaccinated against rabies in accordance with this Part and the rules of the Commission more than three weeks prior to being kitten, exposed, and is given a booster dose of rabies vaccine within three days of the bit~_, exposure. As an alternative to destruction, the dog or cat may be quarantined at a veterinary hospital or animal control facility for a period