New York Laws
Article 7 - Licensing, Identification and Control of Dogs
110 - License Fees.

(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.

Structure New York Laws