Nev. Rev. Stat. § 373.70 — Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing

NRS  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 , 373.066 or 373.0663 , 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 .