Chapter 3.19


3.19.010    Authority.

3.19.020    Tax imposed—Rate.

3.19.030    Date of imposition of aviation fuel tax.

3.19.010 Authority.

This chapter is enacted pursuant to the authorization contained in NRS 365.203(b), whereby the 1997 Legislature repealed eight and one-half cents of the state-imposed aviation fuel tax and provided statutory authority for each county to impose an aviation fuel tax, not to exceed eight cents, by local ordinance. (Ord. 12-15-97)

3.19.020 Tax imposed—Rate.

In addition to any other taxes provided by law, pursuant to NRS 365.170 every dealer of aviation fuel in Humboldt County shall, no later than the twenty-fifth day of each calendar month:

A. Pay a county-imposed excise tax on aviation fuel in the amount of eight cents per gallon.

B. Send a statement of all aviation fuel sold, distributed or used by the dealer in Humboldt County, Nevada, during the preceding month to the state Department of Taxation and a copy of the statement to the county treasurer. (Ord. 12-15-97)

3.19.030 Date of imposition of aviation fuel tax.

The aviation fuel tax provided for in this chapter shall be imposed and become effective the first day of the second calendar month following the enactment of this chapter: March 1, 1998. (Ord. 12-15-97)