Nev. Rev. Stat. § 365.203 — Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel

NRS  365.203    Optional imposition of additional tax on fuel for jet or
turbine-powered aircraft and aviation fuel.
1.  The governing body of a city may by
ordinance, but not as in a case of emergency, impose a tax of not more than:
(a) Four cents per gallon on fuel for jet or
turbine-powered aircraft; and
(b) Eight cents per gallon on aviation fuel,
Ê sold,
distributed or used at an airport which is owned or operated by the city in a
county whose population is less than 100,000.
2.  A board of county commissioners may by
ordinance, but not as in a case of emergency, impose a tax of not more than:
(a) Four cents per gallon on fuel for jet or
turbine-powered aircraft; and
(b) Eight cents per gallon on aviation fuel,
Ê sold,
distributed or used in the county, except at an airport where a tax is imposed
pursuant to subsection 1.
3.  A tax imposed pursuant to this section
must be imposed on all taxpayers at the same rate. The city or county shall not
allow any discounts, exemptions or other variance of the rate of the tax for
any taxpayer except for the State or a political subdivision of the State.
4.  Collection of the tax imposed pursuant
to this section must not commence earlier than the first day of the second
calendar month after adoption of the ordinance imposing the tax.