§ 4.28.020. Fee imposed.

Latest version.

(a) There is imposed a fee upon the lease of a passenger car by a short-term lessor in the county in the amount of two percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity. As used in this chapter, "lease" and "short-term lessor" have the meanings ascribed to them in NRS 482.053.

(b)

The fee imposed pursuant to Section 4.28.020(a) does not apply to replacement vehicles. As used in this chapter, "replacement vehicle" means a vehicle that is:

(1)

Rented temporarily by or on behalf of a person or leased to a person by a facility that repairs motor vehicles or a motor vehicle dealer; and

(2)

Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, repair, service, damage, or loss as defined in the owner's policy or liability insurance for the motor vehicle.

(Ord. 3195 § 1 (part), 2005)

                    
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