§ 110. License fees. 1. The license fee for dog licenses issued
pursuant to subdivision one of section one hundred nine of this article
shall be determined by the municipality issuing the license, provided
that the total fee for an unspayed or unneutered dog shall be at least
five dollars more than the total fee for a spayed or neutered dog. All
revenue derived from such fees shall be the sole property of the
municipality setting the same and shall be used only for controlling
dogs and enforcing this article and any rule, regulation, or local law
or ordinance adopted pursuant thereto, including subsidizing the spaying
or neutering of dogs and any facility as authorized under section one
hundred sixteen of this article used therefor, and subsidizing public
humane education programs in responsible dog ownership.

2. Municipalities may exempt from their licensing fees any guide dog,
hearing dog, service dog, war dog, working search dog, detection dog,
police work dog or therapy dog. Each copy of any license for such dogs
shall be conspicuously marked "Guide Dog", "Hearing Dog", "Service Dog",
"Working Search Dog", "War Dog", "Detection Dog", "Police Work Dog", or
"Therapy Dog", as may be appropriate, by the clerk or authorized dog
control officer.

3. In addition to the fee charged pursuant to subdivision one of this
section, all municipalities issuing dog licenses pursuant to this
article are required to provide for the assessment of an additional
surcharge of at least one dollar for altered dogs and at least three
dollars for unaltered dogs for the purposes of carrying out animal
population control efforts as provided in section one hundred
seventeen-a of this article. Such surcharges shall be submitted by
municipalities to the commissioner.

4. In addition to the fee charged pursuant to subdivision one of this
section, any municipality issuing dog licenses pursuant to this article
is hereby authorized to provide for the assessment of additional
surcharges for the purpose of:

(a) recovering costs associated with enumeration conducted pursuant to
subdivision six of section one hundred thirteen of this article should a
dog be identified as unlicensed during such enumeration. Such additional
fee shall be the property of the licensing municipality and shall be
used to pay the expenses incurred by the municipality in conducting the
enumeration. In the event the additional fees collected exceed the
expenses incurred by the municipality in conducting an enumeration in
any year, such excess fees may be used by the municipality for enforcing
this article and for spaying or neutering animals; and

(b) offsetting costs associated with the provision and replacement of
identification tags pursuant to section one hundred eleven of this
article.