Chapter 3.21
DIESEL FUEL TAX
Sections:
3.21.030 Imposition and rate of tax.
3.21.040 Exemption of certain sales or uses.
3.21.050 Place of sale of diesel fuel.
3.21.060 Regional transportation commission fund—Deposits and disbursements.
3.21.070 Annual report to the Department of Taxation.
3.21.080 Adoption of NRS Chapters 365 and 373.
3.21.090 Legislative amendments.
3.21.100 Administration of tax.
3.21.110 Violations and penalty.
3.21.130 Restriction on repeal.
3.21.010 Title.
This chapter shall be known as and may be cited as the Humboldt County diesel fuel tax ordinance. (Ord. 11-09-20)
3.21.020 Definitions.
County. All references to “county” herein and within the incorporated provisions of NRS Chapters 365 and 373 shall mean the county of Humboldt, State of Nevada.
Department. All references to “department” herein and within the incorporated provisions of NRS Chapters 365 and 373 shall mean the State of Nevada.
“Diesel fuel” means any petroleum-based fuel meeting the ASTM D975 standards. The term includes, without limitation, diesel, biodiesel, as defined in NRS 366.022, biodiesel blend, as defined in NRS 366.023, biomass-based diesel, as defined in NRS 366.0235, biomass-based diesel blend, as defined in NRS 366.024, and kerosene blended with diesel. (Ord. 11-09-20)
3.21.030 Imposition and rate of tax.
A. In addition to any other taxes provided by law, an excise tax is imposed on special fuel that consists of diesel fuel sold in the county at the rate of five cents per gallon.
B. A tax imposed pursuant to this chapter is in addition to other special fuel taxes imposed pursuant to the provisions of NRS Chapters 366 and 445C. (Ord. 11-09-20)
3.21.040 Exemption of certain sales or uses.
Any tax imposed by this chapter does not apply to sales or uses described in NRS 366.200, except to any sales or uses described in subsection 1 of that section of any diesel fuel to which dye has not been added pursuant to federal law or the law of this state of a type which is lawfully sold in this state both:
A. As diesel fuel to which dye has been added pursuant to such law; and
B. As diesel fuel to which dye has not been added pursuant to such law. (Ord. 11-09-20)
3.21.050 Place of sale of diesel fuel.
For the purpose of the tax imposed by this chapter, diesel fuel is sold at the place where it is delivered into a vehicle not belonging to the seller or into a stationary tank on the premises of the buyer. (Ord. 11-09-20)
3.21.060 Regional transportation commission fund—Deposits and disbursements.
All net proceeds of the county diesel fuel tax received by the county pursuant to this chapter shall be deposited by the county treasurer in a fund to be known as the regional transportation commission fund in the county treasury, and distributed only in accordance with the provisions of Chapter 3.20 HCC and NRS Chapter 373. (Ord. 11-09-20)
3.21.070 Annual report to the Department of Taxation.
The regional transportation commission shall submit an annual report to the Department of Taxation for the fiscal year showing the amount of receipts from the county motor vehicle fuel tax and the nature of the expenditure for each transportation project. (Ord. 11-09-20)
3.21.080 Adoption of NRS Chapters 365 and 373.
The provisions contained in NRS Chapters 365 and 373 on the enactment date hereof, insofar as applicable, except that Humboldt County is the taxing agency and an additional dealer’s license is not required, are adopted by reference and incorporated in this chapter as codified herein. (Ord. 11-09-20)
3.21.090 Legislative amendments.
All amendments to NRS Chapter 365 subsequent to the enactment date hereof, not inconsistent with NRS Chapter 373, shall automatically become part of this chapter on their respective effective dates. (Ord. 11-09-20)
3.21.100 Administration of tax.
Prior to the effective date hereof, the county shall contract with the Nevada Department of Taxation to perform all functions incident to the administration and operation of this chapter. (Ord. 11-09-20)
3.21.110 Violations and penalty.
Any person violating any provisions of this chapter is guilty of a misdemeanor and shall be punished in accordance with the laws of the State of Nevada. (Ord. 11-09-20)
3.21.120 Date of imposition.
The provisions of this chapter shall become effective on January 1, 2021, which constitutes the first day of the second calendar month following enactment of the ordinance imposing a tax on diesel fuel. (Ord. 11-09-20)
3.21.130 Restriction on repeal.
This chapter shall not be repealed until all obligations for which the revenues from the tax imposed herein have been pledged, pursuant to NRS Chapter 373, have been discharged in full. (Ord. 11-09-20)
3.21.140 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this chapter and the provisions of this chapter are declared severable. (Ord. 11-09-20)