2014 Nevada Revised Statutes
Chapter 373 - County Taxes on Fuel
NRS 373.119 - Use of certain collections from sale of fuel for boats; monthly reports by marinas. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by

NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

1. Except to the extent pledged before July 1, 1985, the board may use that portion of the revenue collected pursuant to the provisions of this chapter from any taxes imposed pursuant to the provisions of NRS 373.030, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663, that represents collections from the sale of fuel for use in boats at marinas in the county to make capital improvements or to conduct programs to encourage safety in boating. If the county does not control a body of water, where an improvement or program is appropriate, the board may contract with an appropriate person or governmental organization for the improvement or program.

2. Each marina shall report monthly to the Department the number of gallons of motor vehicle fuel sold for use in boats. The report must be made on or before the 25th day of each month for sales during the preceding month.

(Added to NRS by 1985, 646; A 2003, 950; 2009, 863, 3060; 2013, 3563)

NRS 373.119 Use of certain collections from sale of fuel for boats; monthly reports by marinas. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and § 2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

1. Except to the extent pledged before July 1, 1985, the board may use that portion of the revenue collected pursuant to the provisions of this chapter from any taxes imposed pursuant to the provisions of NRS 373.030, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 or paragraphs (d) to (h), inclusive, of subsection 1 of NRS 373.0667 that represents collections from the sale of fuel for use in boats at marinas in the county to make capital improvements or to conduct programs to encourage safety in boating. If the county does not control a body of water, where an improvement or program is appropriate, the board may contract with an appropriate person or governmental organization for the improvement or program.

2. Each marina shall report monthly to the Department the number of gallons of motor vehicle fuel sold for use in boats. The report must be made on or before the 25th day of each month for sales during the preceding month.

(Added to NRS by 1985, 646; A 2003, 950; 2009, 863, 3060; 2013, 3563, 3564, effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on § 30, 2013; and § 2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667)

NRS 373.119 Use of certain collections from sale of fuel for boats; monthly reports by marinas. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

1. Except to the extent pledged before July 1, 1985, the board may use that portion of the revenue collected pursuant to the provisions of this chapter from any taxes imposed pursuant to the provisions of NRS 373.030, paragraph (d) of subsection 1 of NRS 373.065 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 that represents collections from the sale of fuel for use in boats at marinas in the county to make capital improvements or to conduct programs to encourage safety in boating. If the county does not control a body of water, where an improvement or program is appropriate, the board may contract with an appropriate person or governmental organization for the improvement or program.

2. Each marina shall report monthly to the Department the number of gallons of motor vehicle fuel sold for use in boats. The report must be made on or before the 25th day of each month for sales during the preceding month.

(Added to NRS by 1985, 646; A 2003, 950; 2009, 863, 3060; 2013, 3563, effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on § 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667)

NRS 373.119 Use of certain collections from sale of fuel for boats; monthly reports by marinas. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and § 2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

1. Except to the extent pledged before July 1, 1985, the board may use that portion of the revenue collected pursuant to the provisions of this chapter from any taxes imposed pursuant to the provisions of NRS 373.030, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (h), inclusive, of subsection 1 of NRS 373.0667 that represents collections from the sale of fuel for use in boats at marinas in the county to make capital improvements or to conduct programs to encourage safety in boating. If the county does not control a body of water, where an improvement or program is appropriate, the board may contract with an appropriate person or governmental organization for the improvement or program.

2. Each marina shall report monthly to the Department the number of gallons of motor vehicle fuel sold for use in boats. The report must be made on or before the 25th day of each month for sales during the preceding month.

(Added to NRS by 1985, 646; A 2003, 950; 2009, 863, 3060; 2013, 3563, 3564, effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on § 30, 2013; and § 2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667)