The governing bodies of towns and cities of a population greater than 50,000 as determined by the last federal census may, subject to the provisions of N.H. Rev. Stat. § 261:155, direct the city treasurer or the town clerk to collect in addition to the fees imposed in N.H. Rev. Stat. § 261:153, fees for such permits as follows: a sum not to exceed 5 mills on each dollar of the maker’s list price for a current model year vehicle, a sum not to exceed 4 mills on each dollar of the maker’s list price for the first preceding model year vehicle, a sum not to exceed 3 mills on each dollar of the maker’s list price for the second preceding model year vehicle, a sum not to exceed 2 mills on each dollar of the maker’s list price for the third preceding model year vehicle, and a sum not to exceed one mill on each dollar of the maker’s list price for the fourth preceding model year vehicle and any model year prior thereto. In no event, however, shall the fee be less than one dollar. The director shall make the final determination of any vehicle model year in any case in which a dispute arises. All fees collected under this section shall be used for the construction, operation and maintenance of public parking facilities as provided in N.H. Rev. Stat. § 231:114-129.