Dog lovers say it's about time.

Cat lovers, on the other hand, are calling it just another government scheme to make money.

What everybody's talking about in sprawling, rural Isle of Wight County is a Board of Supervisors proposal to tax cats.

If the idea is adopted, Isle of Wight would join Richmond as the first localities in the state to require cat licenses since the General Assembly passed enabling legislation last year.

Under Isle of Wight's proposal, the county would charge the same rate for cat and dog licenses - $7 for a male or spayed female and $10 for other females. Proof of a rabies vaccination, which cost about $10, would be required before the license could be issued.

''I've got 10 cats, do you know how much that would cost me?'' said Tammy Munford, a spokeswoman for the Isle of Wight Humane Society. ''I'm all for doing everything we can to help the cat population, but we need to take a closer look at this.''

Isle of Wight Treasurer Beryl Perry, whose office is responsible for animal licensing, said he fears the burden of a cat tax would fall on the same minority of conscientious citizens who buy dog licenses.

''I hate to pass on all these extra fees to the honest people who'll spend the time and money to get them,'' Perry said.

The 1993 General Assembly gave localities the option of licensing cats at fees up to $10. The aim was to encourage more cat owners to have their felines vaccinated against rabies.

The city of Richmond immediately adopted the idea, and cat owners in that city are required to buy a $10 license this year for the first time. In Southampton County, Isle of Wight's neighbor to the west, supervisors briefly considered a cat license, but dismissed it as too much trouble, said County Administrator Bucky Taylor.

Steve Edwards, a supervisor from the Windsor district, said last week he would be surprised if the Isle of Wight cat license plan is adopted.

''This is one of those things that's probably going to be decided based on emotion rather than fact,'' Edwards said. ''People tend to get real emotional when you're talking about their animals.''

Edwards said the rabies issue - there were three cases reported in Isle of Wight last year - should be the biggest concern when the proposal comes up for debate.

''Even if we had to drastically reduce the price tag, I think we need to do everything we can to encourage people to get the rabies shots,'' he said.

In Isle of Wight, a farming community of 319 square miles and 27,000 people, Perry's office sold 817 individual and 73 kennel licenses in 1993, ringing in revenues of $7,700. In contrast, county animal control officers picked up 1,420 stray dogs and cats last year.

Perry, the treasurer, suggested the county work toward strengthening its dog ordinance before adding a cat tax. ''It seems like a lot of red tape for very little money,'' he said of the cat proposal.

Revenues from the cat licenses would be put into the county's general fund the same way that dog license fees are handled now, said County Administrator Myles Standish.

But even with additional income, the license fees probably won't come close to the $64,500 that's in the 1993-94 budget for animal control maintenance and operation. That money pays the salaries of the county's three animal control officers and for expenses of the animal shelter.

And Lynn O'Berry, chief animal control officer for the county, says her department will need an expanded shelter and at least one extra animal control officer if cats are licensed.

A $90,000 proposal to enlarge and improve the animal shelter is in the county's five-year capital improvement plan, but no money has been allocated for the work, Standish said.

One county resident has a particular interest in the county's animal control program.

Earlier this year, Judy Horne's pet cat was mistakenly taken to the pound by a neighbor and euthanized before Horne could claim it. Horne, who has asked the state veterinarian to investigate her complaints about the animal shelter, called the proposal to license cats ''another money-making scheme.''

Animal control officers said Horne's pet was killed because there were only two cat cages at the shelter and both were occupied when Horne's cat was brought in.

''Something needs to be done there, but I don't think making people buy a cat license is the answer,'' said Horne.

Under the new plan, animal control would be required to keep cats - just like dogs - at the shelter for five days before euthanizing them.

Many dog owners believe it's time for dogs and cats to be treated equally.

Supervisor Malcolm Cofer, who said he has mixed emotions about the proposal, said most of the comments he has received on the issue are from dog lovers who applaud the move.

''The dog owners are saying it's about time to make things equal among pets,'' Cofer said. ''I'm not sure how I feel about it at this point.''

* Isle of Wight Supervisors will hold a public hearing on the cat licensing proposal at 7 p.m., Feb. 17.,the courthouse.


Locality Dogs Cats

Richmond $10 $10

Isle of Wight $7 none

Newport News $3 for neutered none

$5 if not neutered

Hampton $4 for neutered none

$10 if not neutered

York County $5 none

Suffolk $5 none

James City County $4 none

Gloucester County $3 if neutered none

$5 if not neutered

Surry County $5 for male or neutered

$10 if not neutered none

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