Nevada Revised Statutes Title 32. Revenue and Taxation § 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:

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:

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.