373.070 - Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing. - Nevada Statutes

373.070  Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing.

      1.  Any fuel tax ordinance enacted under this chapter must include provisions in substance as follows:

      (a) A provision imposing the additional excise tax and stating the amount of the tax per gallon of fuel.

      (b) If the ordinance imposes a tax on motor vehicle fuel:

             (1) Provisions identical to those contained in chapter 365 of NRS on the date of enactment of the ordinance, insofar as applicable, except that:

                   (I) The name of the county as taxing agency must be substituted for that of the State; and

                   (II) An additional supplier’s license is not required.

             (2) A provision that all amendments to chapter 365 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the motor vehicle fuel tax ordinance of the county.

      (c) If the ordinance imposes a tax on special fuel:

            (1) Provisions identical to those contained in chapter 366 of NRS on the date of enactment of the ordinance, insofar as applicable and not inconsistent with this chapter, except that:

                   (I) The name of the county as taxing agency must be substituted for that of the State;

                   (II) An additional special fuel supplier’s license is not required;

                   (III) The ordinance must not include any provisions identical to NRS 366.175 other than the provisions relating to auditing; and

                   (IV) The ordinance must include provisions which carry out the requirements of paragraph (b) of subsection 1 of NRS 373.068 and which prohibit the refund of any tax paid on any taxable sales or uses described in that paragraph.

             (2) A provision that all amendments to chapter 366 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the special fuel tax ordinance of the county.

      (d) A provision that the county shall contract before the effective date of the county fuel tax ordinance with the Department to perform all functions incident to the administration or operation of the fuel tax ordinance of the county, including, if the ordinance is enacted pursuant to NRS 373.065 or 373.066, the calculation of each annual increase in the tax imposed pursuant to the ordinance.

      2.  The provisions of this section do not subject any county fuel taxes imposed pursuant to this chapter to the provisions of NRS 366.175 or any agreement made pursuant thereto, except for those provisions of NRS 366.175 and any agreement made pursuant thereto which relate to auditing. The administration, collection and distribution of any county fuel taxes imposed pursuant to this chapter do not affect, and are not affected by, the administration, collection and distribution of any fuel taxes under any agreement made pursuant to NRS 366.175.

      (Added to NRS by 1965, 1266; A 1969, 1420; 1975, 1721; 1979, 1022; 1999, 1021; 2003, 949; 2009, 3059)