dog license tax deductible?

Being a member of Lions International, and having a Leader Dogs for the Blind mail slitter on my desk got me to thinking, what about guide dogs. After a search, I found this:

According to the IRS Publication 502, "You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually-impaired or hearing-impaired person, or a person with other physical disabilities.”

So when the guide dog is placed with a blind person, that person can deduct in full, as a medical expense (subject to the 7.5% of AGI exclusion) all the costs associated with the dog (i.e food and vet bills).

An IRS Private Letter Ruling stated that deductions are allowed for a cat that, in effect, served as a hearing aid for a person with a severe hearing impairment. The animal was trained to react to noise in ''an instantaneous and directional manner." Various IRS and tax court rulings have upheld deductions concerning assistance and help rendered by an animal (not limited to cats or dogs) in alleviating the effects of a handicapped person.

Note that it talks about maintaining a dog, I don't know if that includes licensing.  Also it is a medical expense subject to the 7.5% haircut, but still it could be a deduction.