Mandatory provisions of ordinance imposing tax. Any motor vehicle fuel tax ordinance enacted under this chapter must include provisions in substance as follows:
1. A provision imposing the additional excise tax and stating the amount of the tax per gallon of fuel.
2. Provisions identical to those contained in chapter 365 of NRS on the date of enactment of the ordinance, insofar as applicable, except that the name of the county as taxing agency must be substituted for that of the State and that an additional supplier’s license is not required.
3. 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.
4. A provision that the county shall contract before the effective date of the county motor vehicle fuel tax ordinance with the Department to perform all functions incident to the administration or operation of the motor vehicle fuel tax ordinance of the county, including, if the ordinance is enacted pursuant to NRS 373.065, the calculation of each annual increase in the tax imposed pursuant to the ordinance.
Last modified: February 27, 2006