Fascinating! Here in the US, we have a patchwork of very different rules from state to state. In some places, all collisions with domestic animals are supposed to be reported. In others, no rules apply at all.
I live in a small rural village far from any real city. Almost no authority exists who would even have the resources to respond to a report of an animal hit by a car — either dog or cat.
Oddly enough, though, deer are another matter.
It’s widely reported around here, and it might even be true, that the deer population outnumbers the human population.
Deer are a major driving hazard! I almost hit one this morning.
If I had, I wouldn’t have had to report it unless I wanted to take it home and eat it. (Yes, people do that, though I don’t.) In that case, I would have needed to phone the DNR (wildlife wardens) and request an officer to respond to ensure that I wasn’t poaching.
If I’d hit that poor deer this morning, and if I’d thrown him in the back of my truck without official permission, I could have been fined hundreds or even thousands of dollars.