Wherever there exists a city in the county of more than 275,000 population as provided
by the federal census of 1940, or any subsequent federal census, and such city maintains
a system of regulation and licensing of dogs and/or cats substantially as provided
for in this article and charges a fee to persons owning, keeping or harboring dogs
and/or cats, compliance with such municipal regulations and payment of fees exacted
for such compliance shall exempt such persons from the fee required by this article,
but not from the requirement pertaining to vaccination of dogs and cats.