A. In addition to any other taxes provided for by this Chapter, every person who shall use any inflammable or combustible liquid or other material other than "motor vehicle fuel" as defined in Section 3.08.010 of this Chapter, to operate a motor vehicle on the highways of this State, except special fuel as defined in Section 3.08.010 of this Chapter, shall pay an excise tax as provided by Section 3.08.130 of this Chapter, for each gallon thereof so used, and shall render monthly statements and make monthly payments at the times and in the manner prescribed for dealers in this Chapter.
B. Any owner or operator of a motor vehicle who shall import motor fuel or other fuel or material, except special fuel as defined in Section 3.08.010 of this Chapter, into this County, from another state or from Federal proprietary lands or reservations, in the fuel tank or tanks of such motor vehicle in a quantity exceeding twenty five (25) gallons shall, upon demand of the Nevada Tax Commission or its duly authorized agent, pay to the Tax Commission on such excess motor vehicle fuel the excise tax required to be paid by dealers under this Chapter.
C. Nothing in Section 3.08.130 of this Chapter and this Section shall be construed to require more than one payment of any excise tax upon or in respect to the same fuel. (Ord. 148, 1996: Ord. 60 Art. IV(B), 1976)