The city or town council of any city or town may impose a yearly tax upon every person in their city or town for every dog owned or kept by him or her as the council shall judge proper; and also make any laws to prevent damage to sheep and cattle as they may deem necessary.
Tax imposed by cities and towns — Enactment of local laws to prevent damage to livestock
R.I. Gen. Laws § 4-13-2., under Chapter 4-13 Dogs.
R.I. Gen. Laws § 4-13-2.