(A) Each business licensed under the provision of this chapter shall pay a quarterly tax of three percent (3%) of the gross revenue from the electricity produced in Elko County.
(B) The quarterly tax is due on the last day of the month after each calendar quarter. If payment is not received within fifteen (15) days of the due date, ten percent (10%) of the total tax due shall be assessed as a penalty charge. In addition, if payment is not received within thirty (30) days of the due date, the business license shall be deemed expired and may only be reinstated upon filing a new application and the payment of the application fee. (Ord. 2023-10, 8-2-2023)