Acta Iuris Stetinensis

The purpose of the study is to point out the flawed legislative solutions adopted in the resolutions of municipal councils on the dog ownership fee. The study is based on the dogmatic-legal method. The analysis is given to the resolutions of the municipal councils on the introduction of dog ownership fees and the decisions of the Regional Chambers of Audit acting as a supervisory body in this regard. The analysis carried out allows us to conclude that the state of local legislation is far from ideal. On the face of it, the discussion has not led to new conclusions to resolve practical problems, nor have they addressed issues that raise significant doubts in the doctrine of public law. On the other hand, the review of local legislation allows a critical assessment of the level of local legislation. It would seem that more than two decades after the entry into force of the Constitution of the Republic of Poland, the problems concerning the entry into force of local legislation should not raise doubts, and the defective resolutions that appear should be individual cases. Meanwhile, the scale of resolutions and irregularities cannot be assessed as marginal.