§ 4.07.010. Definitions.

As used in the supplemental fuel tax ordinance, unless the context otherwise requires, the terms defined in Chapter 4.04 of the Code, as heretofore and hereafter amended pursuant to Section 4.04.450 or otherwise and subsections (1) through (21), inclusive, of this section have the meaning ascribed to them in that chapter and those subsections.

1.

"Adjusted average highway and street construction inflation index" means:

(a)

For fiscal year 2013—2014, the percentage obtained by adding the average highway and street construction inflation index for that fiscal year to:

(1)

If the average highway and street construction inflation index for the preceding fiscal year is greater than the applicable percentage, the remainder obtained by subtracting the applicable percentage from the average highway and street construction inflation index for the preceding fiscal year; or

(2)

If the average highway and street construction inflation index for the preceding fiscal year is less than or equal to the applicable percentage, zero;

(b)

For fiscal year 2017—2018, the average highway and street construction inflation index for that fiscal year; and

(c)

For each fiscal year following fiscal year 2013—2014, except fiscal year 2017—2018, the percentage obtained by adding the average highway and street construction inflation index for that fiscal year to:

(1)

If the adjusted average highway and street construction inflation index for the preceding fiscal year is greater than the applicable percentage, the remainder obtained by subtracting the applicable percentage from the adjusted average highway and street construction inflation index for the preceding fiscal year; or

(2)

If the adjusted average highway and street construction inflation index for the preceding fiscal year is less than or equal to the applicable percentage, zero.

2.

"Applicable percentage" means:

(a)

The lesser of:

(1)

7.8 percent, the maximum permitted by the Act; or

(2)

That percent which would result in an increase in the tax under this chapter on motor vehicle fuel in a single year that exceeds four cents ($.04) per gallon for every computation of an increase in the amount of fuel taxes due under this chapter except the computations applicable to the increases in fuel taxes to take effect on July 1, 2015 and July 1, 2016; and

(b)

For the increases in fuel taxes to take effect on July 1, 2015 and July 1, 2016, 7.8 percent per annum, unless on either of those dates the cumulative percentage increase in a fuel tax under this chapter from the date of enactment of this Chapter until that date would exceed 19.2 percent, in which case the applicable percentage for the increase to take effect on that date will be the percentage that would result in a cumulative percentage increase in each fuel tax under this chapter from the date of enactment of this chapter until that date equal to 19.2 percent.

3.

"Average highway and street construction inflation index" for a fiscal year means the average percentage increase in the highway and street construction inflation index for the ten calendar years preceding the beginning of that fiscal year. If the average percentage change in the highway and street construction inflation index for the ten calendar years preceding the beginning of that fiscal year is less than zero, the "average highway and street construction inflation index" for that fiscal year shall be zero.

4.

"Biodiesel" means a fuel composed of mono-alkyl esters of longchain fatty acids or any other fuel sold or labeled as biodiesel which is suitable for use as a fuel in a motor vehicle.

5.

"Biodiesel blend" means a blend of biodiesel and a petroleumbased product suitable for use as a fuel in a motor vehicle.

6.

"Dyed special fuel" means special fuel which, in accordance with subsection 1 of NRS 366.203, must be dyed before it is removed for distribution from the rack.

7.

"Emulsion of water-phased hydrocarbon fuel" means a mixture of any hydrocarbon and water if the water is at least twenty percent by volume of the total mixture.

8.

"Highway and street construction inflation index" means:

(a)

The Producer Price Index for Highway and Street Construction until that index ceased to be published; and

(b)

The Producer Price Index for Other Nonresidential Construction thereafter or, if that index ceases to be published by the United States Department of Labor, the published index that most closely measures inflation in the costs of highway and street construction, as determined by the commission.

9.

"Highway under construction or reconstruction" means all portions of a highway which are in any part constructed or maintained through the use of public funds, whether or not open to the use of the public.

10.

"Retail station" means any fixed facility or location that:

(a)

Operates in the retail business of selling or handling fuel; or

(b)

Dispenses fuel from a stationary pump or metered tank for which the access to the fuel is not controlled.

11.

"Special fuel" means any combustible gas or liquid used for the generation of power for the propulsion of motor vehicles, including, without limitation, biodiesel, biodiesel blend and an emulsion of water-phased hydrocarbon fuel. The term does not include motor vehicle fuel as defined in NRS Chapter 365.

12.

"Special fuel dealer" means a person who sells compressed natural gas or liquefied petroleum gas and delivers any part thereof into the tank for the supply of fuel of a motor vehicle that is not owned or controlled by that person.

13.

"Special fuel exporter" means a person, other than a special fuel supplier, who receives special fuel in this state and sells or distributes it outside this state.

14.

"Special fuel manufacturer" means a person who manufactures, blends, produces, refines, prepares, distills or compounds only special fuel containing biodiesel or biodiesel blend in this state for his or her personal use in this state or for sale or delivery in or outside of this state.

15.

(a)

"Special fuel supplier" means a person who:

(1)

Imports or acquires immediately upon importation into this state special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this state;

(2)

Produces, manufactures or refines special fuel in this state; or

(3)

Otherwise acquires for distribution in this state special fuel with respect to which there has been no previous taxable sale or use.

(b)

The term does not include a special fuel manufacturer.

16.

"Special fuel transporter" means a person, except a special fuel supplier or special fuel exporter licensed pursuant to NRS Chapter 366, who transports special fuel in interstate commerce by pipeline, rail or truck to or from any point within this state, or solely within this state.

17.

"Special fuel user" means any person who consumes in this state special fuel for the propulsion of motor vehicles owned or controlled by that person upon the highways of this state, including highways under construction or reconstruction.

18.

"Special mobile equipment" means every motor vehicle not designed or used primarily for the transportation of persons or property, and only incidentally operated or moved upon a highway. The term includes scoopmobiles, forklifts, ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery, such as asphalt graders, bituminous mixers, bucket loaders, tractors other than truck tractors; leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels and draglines, and earth-moving equipment.

(a)

"Special mobile equipment" does not include house trailers, dump trucks, truck-mounted transit mixers, concrete pumpers, cranes or drill rigs with highway-rated tires or other vehicles designed for the transportation of persons or property to which machinery has been attached.

(b)

The director of the department may make the final determination as to whether a vehicle not specifically enumerated in this subsection falls within this definition.

19.

"Storage tank" means any container designed to transport or store fuel, including, without limitation, a fuel tank on a motor vehicle that is used to supply fuel for the propulsion of the motor vehicle.

20.

"Supplier" means a person who:

(a)

Imports or acquires immediately upon importation into this state motor vehicle fuel, except aviation fuel, from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this state;

(b)

Otherwise acquires for distribution in this state motor vehicle fuel, except aviation fuel, with respect to which there has been no previous taxable sale or use; or

(c)

Produces, manufactures or refines motor vehicle fuel, except aviation fuel, in this state.

21.

For the purposes of the taxes authorized in Sections 4.07.080 through 4.07.140, inclusive, of the supplemental fuel tax ordinance and of Sections 4.07.250 to 4.07.600 inclusive, of the supplemental fuel tax ordinance, the following terms shall have the meanings specified below:

(a)

"Highway" means every way or place of whatever nature open to the use of the public for purposes of traffic, including highways under construction.

(b)

"Highway" does not include any way constructed by private individuals for the use of a private enterprise, although such way may be used occasionally by persons other than the individuals constructing such way or who use the way in furtherance of a private enterprise, if no public funds are currently used in the maintenance of such way in any amount whatsoever.

(c)

"Motor vehicle" means and includes every self-propelled vehicle operated upon a highway.

(d)

"Rack" means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car or vessel.

(e)

"Retailer" means any person, other than a dealer or supplier, who is engaged in the business of selling or handling any special fuel at a retail station and who delivers or authorizes the delivery of fuel into the fuel supply tank of a motor vehicle that is not owned by that person.

(f)

"Terminal" means a facility for the storage of special fuel which is supplied by a motor vehicle, pipeline or vessel and from which special fuel is removed for distribution at a rack.

(g)

"Use" means the consumption by a special fuel user of special fuels in propulsion of a motor vehicle on the highways of this state.

(Ord. No. 4126, § 1, 9-3-2013; Ord. No. 4466, § 1, 3-21-2017)