Zoos are expected to make every effort to breed pandas. If newborn cubs live to about six months, centers are typically required to pay a $200,000 fee to China, Towne said. Because pandas are an endangered species, it's possible for countries or zoos that are very successful in breeding to negotiate a lower baby tax.

And once the cubs reach four years of age, they have to be returned to China.

But beware: If any of China's cuddly pandas die on your watch due to human error, be prepared to pay a $500,000 fine.