Nev. Rev. Stat. § 365.210 — Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation

NRS  365.210    Limitations on levy of excise, privilege or occupational tax by
political subdivision or municipal corporation.
1.  No county, city or other political
subdivision or municipal corporation may levy or collect any excise, privilege
or occupation tax upon or measured by the receipt, storage, sale, distribution,
transportation or use of motor vehicle fuel, fuel for jet or turbine-powered
aircraft or any other inflammable or combustible liquids except:
(a) The county fuel taxes authorized by chapter 373 of NRS.
(b) A tax on fuel for jet or turbine-powered
aircraft authorized by NRS 365.203 .
(c) A tax on aviation fuel authorized by NRS 365.203 .
(d) Any motor vehicle fuel taxation in effect on
January 1, 1935, in any city or town.
(e) A tax or fee imposed upon a business by a
county or city that is authorized by law, except as otherwise provided in
subsection 2 or pursuant to subsection 1 of NRS
364.210 .
2.  After March 25, 1991, no county, city
or other political subdivision or municipal corporation responsible for the
operation of an airport may impose a new tax or fee upon the sale or
distribution of fuel for jet or turbine-powered aircraft except:
(a) A tax on fuel for jet or turbine-powered
aircraft authorized by NRS 365.203 .
(b) Any fuel flowage fee imposed upon aircraft or
organizations servicing aircraft in lieu of rent for use of the terminal,
landing fees or other airport charges.

EXEMPTIONS