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21. REGISTRATION TAG. <br /> B. Duplicate registration tags shall be issued by the Finance <br /> Department in the event the original tag is lost or destroyed, upon <br /> presentation of evidence of the prior payment of registration fee, unless <br /> exempt, for the animal for the current registration period along with an <br /> application for such duplicate registration tag and the payment of a fee <br /> equivalent to the City's cost for the duplicate tag. <br />