A. Render to the county a statement of all motor vehicle fuel sold, distributed or used by him within the county, as well as all fuel sold, distributed or used in this county by a purchaser thereof, upon which sale, distribution or use the dealer has assumed liability for the tax thereon under Nevada Revised Statutes 365.020 during the preceding calendar month; an additional dealer's license is not required; and
B. Pay an excise tax of nine cents ($0.09) per gallon on all fuel so sold, distributed or used in the manner and within the time prescribed in Nevada Revised Statutes chapter 373.
C. Pay an excise tax of five cents ($0.05) per gallon on all diesel fuel, as defined in NRS 373.0246, so sold, distributed or used in the manner and within the time prescribed in Nevada Revised Statutes chapter 373. (Ord. 410, 5-18-1995, eff. 6-2-1995; amd. Ord. 611, 4-2-2020)