Yeah, I kinda think so....but save yourself some taxes and get a pound puppy! They're the best puppies!
It costs more to licensed a pet that has not been fixed because those puppies / kittens have got to go somewhere. They could end up at the pound or shelter, as some folks call it. They want you to pay less for a license if you do the right thing and spay or neuter your animal. It gives you an incentive to do it and it's the right thing for your pet.
In many municipalities you must have a breeders license plus the city license. But, spaying and neutering are not only encouraged but done at city shelters, even if your dog is stray and sheltered for only a short time. Unless you have a breeding permit, and not one you got the same day you reclaimed your dog.
In some municipalities it is illegal to have a dog that is not spayed or neutered.