No tag issued but, yes, an annual tax in our Gemeinde for the dog.
(An aside: Dog tax on top of the dogma being charged a 'fire' tax but not the dogpa because he's over a certain age

but he's the one who plays with the fireplace in our flat.)
Meloncollie, I fear to imagine your total dog tax bill.

In your case, it does not work as a deterrent at all against giving a forever home to multiple pooches.