Boarding a dog, is it required that the owner drops the dog off or the sitter pick-up the dog?

That subject should be discussed at the M&G. Some sitters offer pickup and delivery service within a certain radius, some don't. There is no requirement either way. I offer pickup and delivery services within a 5-mile radius of my home and charge $10 for it.

Transportation is an add-on, from a rate standpoint. However, as an independent contractor, you could provide that service with boarding. I do not, except for a fee. I expect clients to drop off and pick up their dog. On occasion, some clients have requested pickup or delivery services, but not very often.