Clark County, NV - Title 4 - REVENUE AND TAXATION

Clark County, Nevada - Code of Ordinances Title 4 - REVENUE AND TAXATION SHOW CHANGES MORE VERSION: FEB 6, 2026 (CURRENT) PRINT OR DOWNLOAD TABLE OF CONTENTS CLARK COUNTY CODE 1966 (This content was modified in this version of the code.) modified FOREWORD SUPPLEMENT HISTORY TABLE (This content was modified in this version of the code.) modified EXPAND TITLE 1 - GENERAL PROVISIONS Title 1 - GENERAL PROVISIONS EXPAND TITLE 2 - ADMINISTRATION AND PERSONNEL Title 2 - ADMINISTRATION AND PERSONNEL EXPAND TITLE 3 - COMMISSIONS, BOARDS AND DISTRICTS Title 3 - COMMISSIONS, BOARDS AND DISTRICTS COLLAPSE TITLE 4 - REVENUE AND TAXATION Title 4 - REVENUE AND TAXATION EXPAND CHAPTER 4.01 - AD VALOREM PROPERTY TAX Chapter 4.01 - AD VALOREM PROPERTY TAX EXPAND CHAPTER 4.04 - MOTOR VEHICLE FUEL TAX* Chapter 4.04 - MOTOR VEHICLE FUEL TAX* EXPAND CHAPTER 4.05 - OPTIONAL MOTOR VEHICLE FUEL TAX Chapter 4.05 - OPTIONAL MOTOR VEHICLE FUEL TAX EXPAND CHAPTER 4.07 - SUPPLEMENTAL FUEL TAX Chapter 4.07 - SUPPLEMENTAL FUEL TAX EXPAND CHAPTER 4.08 - COMBINED TRANSIENT LODGING TAX Chapter 4.08 - COMBINED TRANSIENT LODGING TAX EXPAND CHAPTER 4.12 - CITY-COUNTY RELIEF TAX Chapter 4.12 - CITY-COUNTY RELIEF TAX EXPAND CHAPTER 4.16 - OPEN SPACE USE ASSESSMENTS Chapter 4.16 - OPEN SPACE USE ASSESSMENTS EXPAND CHAPTER 4.18 - SALES AND USE TAXES Chapter 4.18 - SALES AND USE TAXES EXPAND CHAPTER 4.20 - DEVELOPMENT BOND BENEFICIARY FEE Chapter 4.20 - DEVELOPMENT BOND BENEFICIARY FEE EXPAND CHAPTER 4.22 - NEW RESIDENTIAL CONSTRUCTION TAX Chapter 4.22 - NEW RESIDENTIAL CONSTRUCTION TAX EXPAND CHAPTER 4.24 - JET FUEL TAX Chapter 4.24 - JET FUEL TAX EXPAND CHAPTER 4.26 - SUPPLEMENTAL MOTOR VEHICLE PRIVILEGE TAX Chapter 4.26 - SUPPLEMENTAL MOTOR VEHICLE PRIVILEGE TAX EXPAND CHAPTER 4.28 - RENTAL CAR FEES Chapter 4.28 - RENTAL CAR FEES EXPAND CHAPTER 4.30 - ADMINISTRATIVE ASSESSMENTS IN THE JUSTICES' COURT Chapter 4.30 - ADMINISTRATIVE ASSESSMENTS IN THE JUSTICES' COURT EXPAND TITLE 5 - FRANCHISES Title 5 - FRANCHISES EXPAND TITLE 6 - BUSINESS LICENSES* Title 6 - BUSINESS LICENSES* EXPAND TITLE 7 - BUSINESS REGULATIONS* Title 7 - BUSINESS REGULATIONS* EXPAND TITLE 8 - LIQUOR AND GAMING LICENSES AND REGULATIONS* Title 8 - LIQUOR AND GAMING LICENSES AND REGULATIONS* EXPAND TITLE 9 - PUBLIC HEALTH AND SANITATION* Title 9 - PUBLIC HEALTH AND SANITATION* EXPAND TITLE 10 - ANIMALS Title 10 - ANIMALS EXPAND TITLE 11 - ABATEMENT OF NUISANCES Title 11 - ABATEMENT OF NUISANCES EXPAND TITLE 12 - PUBLIC PEACE, SAFETY AND MORALS Title 12 - PUBLIC PEACE, SAFETY AND MORALS EXPAND TITLE 13 - FIRE AND FIRE PREVENTION Title 13 - FIRE AND FIRE PREVENTION EXPAND TITLE 14 - TRAFFIC* Title 14 - TRAFFIC* EXPAND TITLE 15 - TRANSPORTATION Title 15 - TRANSPORTATION EXPAND TITLE 16 - ROADS AND HIGHWAYS Title 16 - ROADS AND HIGHWAYS EXPAND TITLE 18 - PUBLIC PROPERTY Title 18 - PUBLIC PROPERTY EXPAND TITLE 19 - PARKS AND RECREATION Title 19 - PARKS AND RECREATION EXPAND TITLE 20 - AIRPORTS* Title 20 - AIRPORTS* EXPAND TITLE 22 - BUILDINGS AND CONSTRUCTION Title 22 - BUILDINGS AND CONSTRUCTION EXPAND TITLE 24 - WATER, SEWAGE AND OTHER UTILITIES Title 24 - WATER, SEWAGE AND OTHER UTILITIES EXPAND TITLE 25 - PLUMBING AND ELECTRICAL REGULATIONS* Title 25 - PLUMBING AND ELECTRICAL REGULATIONS* Title 30 - UNIFIED DEVELOPMENT CODE EXPAND APPENDICES APPENDICES ORDINANCE LIST (This content was modified in this version of the code.) modified BONDING ORDINANCES GAMING REGULATIONS LIQUOR LICENSING ORDINANCES 3.74.040 - Retained powers. Title 5 - FRANCHISES Title 4 - REVENUE AND TAXATION SHARE LINK TO SECTION PRINT SECTION DOWNLOAD (DOCX) OF SECTIONS EMAIL SECTION Chapter 4.01 - AD VALOREM PROPERTY TAX 4.01.001 - Findings and declarations. new 4.01.015 - Definitions. new 4.01.020 - Imposition of property tax rate. new 4.01.030 - Collection of property tax rate. new 4.01.040 - Use of proceeds of property tax rate. new 4.01.050 - Property tax rate subject to abatement. new 4.01.060 - Property tax rate levied at a uniform rate. new Chapter 4.04 - MOTOR VEHICLE FUEL TAX* 4.04.010 - Definitions. 4.04.020 - Regional transportation commission created. 4.04.030 - Composition of commission—Selection of representatives. 4.04.040 - Organization of commission—Terms of representatives. 4.04.050 - Meetings. 4.04.060 - Powers and duties of commission. 4.04.070 - Action by commission. 4.04.080 - Contract with Nevada Tax Commission. 4.04.090 - Administration and enforcement. 4.04.100 - Rules, regulations of tax commission. 4.04.110 - Audit, examination and inquiry. 4.04.120 - Enforcement by sheriffs, peace officers. 4.04.130 - Imposition and rate of tax—Statements of motor vehicle fuel sold, distributed or used. 4.04.140 - Imposition of excise tax on other inflammable, combustible liquids. 4.04.150 - Exempt transactions and sales. 4.04.160 - Exempt sales by dealer in individual quantities of five hundred gallons or less for export. 4.04.170 - Forms and contents of reports of exempt exports and sales. 4.04.180 - Time to claim exemption on dealer's export to another state. 4.04.190 - When motor vehicle fuel not deemed to be exported. 4.04.200 - Bonds. 4.04.210 - Monthly payment of taxes—Percentage allowed dealer, user for costs of collection, handling losses. 4.04.220 - Penalties for delinquencies in payment of tax—Allocation of penalty assessments. 4.04.230 - Commencement and prosecution of action to collect delinquent tax, penalties and interest. 4.04.240 - Evidentiary effect of Nevada Tax Commission's certificate. 4.04.250 - Tax refunds—Persons entitled. 4.04.260 - Presentation of claim—Affidavit—Original invoices. 4.04.270 - Payment of refund. 4.04.280 - Payment of refund based on duplicate invoice. 4.04.290 - Examination of claimant's books, records—Effect of refusal to permit examination. 4.04.300 - Time for application for refund. 4.04.310 - Payment of refunds from county gas tax funds. 4.04.320 - Granting of credit in lieu of refund. 4.04.330 - Refunds to farmers, ranchers on basis of bulk purchases—Procedure. 4.04.340 - Injunction or other process to prevent collection prohibited. 4.04.350 - Right to bring action against state treasurer—Venue. 4.04.360 - Action to recover amount paid—Time to sue—Waiver of right—Consideration of grounds of illegality. 4.04.370 - Judgment for plaintiff—Disposition of amount—Interest. 4.04.380 - Judgment not to be rendered for plaintiff when action is by or in name of assignee. 4.04.390 - Dealers' records—Contents—Examinations. 4.04.400 - Retailers' records—Contents—Inspection. 4.04.410 - Carriers' delivery reports—Contents—Examination of records. 4.04.420 - Invoices, other documents required of carriers when transporting motor vehicle fuel, other liquids. 4.04.430 - Distribution and use of proceeds. 4.04.440 - Penalties for violations. 4.04.450 - Amendments. 4.04.460 - Restrictions on repeal. Chapter 4.05 - OPTIONAL MOTOR VEHICLE FUEL TAX 4.05.010 - Definitions. 4.05.020 - Fuel deemed distributed. 4.05.030 - Contract with Department. 4.05.040 - Administration and enforcement. 4.05.050 - Rules, regulations of the Department. 4.05.060 - Audit, examination and inquiry. 4.05.070 - Enforcement by sheriffs, peace officers. 4.05.080 - Imposition and rate of tax. 4.05.090 - Imposition of excise tax on other inflammable, combustible liquids. 4.05.100 - Exempt transactions and sales. 4.05.110 - Exempt sales by dealer in individual quantities of five hundred gallons or less for export. 4.05.120 - Forms and contents of reports of exempt exports and sales. 4.05.130 - Time to claim exemption on dealer's export to another state. 4.05.140 - When motor vehicle fuel not deemed to be exported. 4.05.150 - Bonds. 4.05.160 - Monthly payment of taxes—Percentage allowed dealer, user for costs of collection, handling losses. 4.05.170 - Commencement and prosecution of action to collect delinquent tax, penalties and interest. 4.05.180 - Evidentiary effect of Nevada Tax Commission's certificate. 4.05.190 - Tax refunds—Persons entitled—Payment of refund claims—Minimum claims. 4.05.200 - Preservation of claims—Refund form—Original invoices—Contents of invoices—Contents and preservation of records. 4.05.210 - Payment of refund. 4.05.220 - Payment of refund based on duplicate invoice. 4.05.230 - Examination of claimant's books, records—Effect of refusal to permit examination. 4.05.240 - Time for application for refund. 4.05.250 - Payment of refunds. 4.05.260 - Granting of credit in lieu of refund. 4.05.270 - Refunds to farmers, ranchers on basis of bulk purchases—Procedure. 4.05.280 - Injunction or other process to prevent collection prohibited. 4.05.290 - Right to bring action against state treasurer—Venue. 4.05.300 - Action to recover amount paid—Time to sue—Waiver of right—Consideration of grounds of illegality. 4.05.310 - Judgment for plaintiff—Disposition of amount—Interest. 4.05.320 - Judgment not to be rendered for plaintiff when action is by or in name of assignee. 4.05.330 - Dealers' records—Contents—Examinations. 4.05.340 - Retailers' records—Contents—Inspection. 4.05.350 - Carriers' delivery reports—Contents—Examination. 4.05.360 - Invoices or other documents required of carriers when transporting fuel or other liquids. 4.05.370 - Distribution and use of proceeds. 4.05.380 - Penalties for violations. 4.05.390 - Amendments. 4.05.400 - Justification. 4.05.410 - Effective date. Chapter 4.07 - SUPPLEMENTAL FUEL TAX Article I. - General Provisions; Imposition of Taxes 4.07.003 - Findings. 4.07.005 - Short title, authority to enact, restrictions on repeal. 4.07.010 - Definitions. 4.07.020 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.030 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.040 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.050 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.060 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.070 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.080 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.090 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.100 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.110 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.120 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.130 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.140 - Imposition, rate, annual increase, allocation, disbursement and use of tax. 4.07.150 - Administration, exemptions, bonds, collection, credits, and related matters. Article II. - Provisions Applicable to All Taxes Imposed by the Supplemental Fuel Tax Ordinance 4.07.160 - No penalties or interest within initial six months. 4.07.170 - Review by commission. 4.07.180 - Addition to other taxes. 4.07.190 - Limitations on increases; distribution of certain taxes. modified 4.07.200 - Contract with the department. 4.07.210 - Administration and enforcement by department. 4.07.220 - Rules, regulations of department. 4.07.230 - Audit, examination and inquiry. 4.07.240 - Enforcement by sheriffs, peace officers. Article III. - Provisions Applicable to Special Fuel Taxes Imposed by the Supplemental Fuel Tax Ordinance 4.07.250 - Public and confidential records. 4.07.260 - Exemption from NRS 366.175. 4.07.270 - Factor for conversion of volumetric measurement. 4.07.280 - Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions. 4.07.290 - Certain exceptions. 4.07.300 - Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel. 4.07.310 - Special fuel dealer not to collect tax on certain exempt sales. 4.07.320 - Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds. 4.07.330 - Tax in lieu of tax imposed by Sections 4.07.020 through 4.07.070. 4.07.340 - No additional licenses required. 4.07.350 - Due date of tax; when payment by mail is deemed received. 4.07.360 - When tax becomes delinquent; deposit of proceeds from penalty. 4.07.370 - Special fuel users: Quarterly returns and payments. 4.07.380 - Special fuel suppliers: Monthly returns and payments. 4.07.390 - Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods. 4.07.400 - Special fuel exporters: Monthly statements. 4.07.410 - Unlicensed persons who collect tax: Monthly returns and payments. 4.07.420 - Retention of percentage of tax for certain costs. 4.07.430 - Payment of delinquent filing fees, penalties and interest; when return, statement or payment is considered delinquent. 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. 4.07.450 - Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee. 4.07.460 - Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax. 4.07.470 - Requirements for refund or credit; examination of records of claimant. 4.07.480 - Prohibition against issuance of injunction or other process to prevent collection of tax; action against state treasurer after payment under protest. 4.07.490 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality. 4.07.500 - Judgment for plaintiff: Disposition of amount; interest. 4.07.510 - Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions. 4.07.520 - Records of retailers: Maintenance, contents and inspection. 4.07.530 - Records of shipments: Preparation, contents and use. 4.07.540 - Monthly reports of deliveries by special fuel transporters. 4.07.550 - False or fraudulent reports: Penalty. 4.07.560 - Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice. 4.07.570 - Sale or distribution of special fuel in this state by special fuel exporter: Prohibition; penalty; payment of tax. 4.07.580 - Unlawful acts; penalty. 4.07.590 - Penalty for other violations. 4.07.600 - Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation. 4.07.610 - Amendments to NRS Chapter 366. 4.07.620 - Distribution and use of proceeds. Chapter 4.08 - COMBINED TRANSIENT LODGING TAX 4.08.005 - Definitions. 4.08.010 - Combined transient lodging tax. 4.08.015 - Convention and visitors authority transient lodging tax. 4.08.020 - Promotion of tourism/school district fund transient lodging tax. 4.08.025 - Transportation district transient lodging tax. 4.08.030 - County transient lod [Text truncated for display. Full text available on Congress.gov.]