§ 4.07.440. Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid.

1. The tax on special fuel pursuant to the supplemental fuel tax ordinance must be paid by special fuel suppliers, special fuel dealers, special fuel users and special fuel manufacturers. A special fuel supplier or special fuel dealer shall pay to the department the excise tax he or she collects from purchasers of special fuel with the return filed pursuant to Sections 4.07.380 or 4.07.390, respectively. The tax paid by a special fuel user must be computed by multiplying the tax rate per gallon provided in the supplemental fuel tax ordinance by the amount that the number of gallons of special fuel consumed by the special fuel user in the propulsion of motor vehicles on the highways of this state exceeds the number of gallons of special fuel purchases by the special fuel user. The tax paid by a special fuel manufacturer must be computed by multiplying the tax rate per gallon provided in the supplemental fuel tax ordinance by the number of gallons of special fuel that the special fuel manufacturer places into or sells for placement into the supply tank of a motor vehicle in the county.

2.

Pursuant to NRS 366.540, if the department determines that a special fuel supplier or special fuel dealer, or any unlicensed person who collects an excise tax, has failed to submit a tax return when due pursuant to the supplemental fuel tax ordinance or failed to pay the tax when due pursuant to the supplemental fuel tax ordinance, the department may order the special fuel supplier, special fuel dealer or unlicensed person to hold the amount of all taxes collected pursuant to the supplemental fuel tax ordinance in a separate account in trust for this county. The special fuel supplier, special fuel dealer or unlicensed person shall comply with the order immediately upon receiving notification of the order from the department.

3.

A retailer who receives or sells special fuel for which the taxes imposed pursuant to the supplemental fuel tax ordinance have not been paid is liable for the taxes and any applicable penalty or interest if the retailer knew or should have known that the applicable taxes on the special fuel had not been paid.

(Ord. No. 4126, § 1, 9-3-2013)