Bob :

　I think/a dog tax is necessary. With the money collected from it,/the local government can take direct measures/against complaints. For example,/regarding loud barking,/the government can provide owners/with education programs/on how to discipline their dogs. As for discarded waste,/the government can place bags and trash cans/on streets. In addition,/the tax can be used/for protecting dogs’ rights. For instance,/the government can build a facility/to take care of abandoned dogs. It can help the dogs/be adopted by new owners. When dogs are abused,/actions to rescue them/can also be taken smoothly.