1. No county, city or other political subdivision or municipal corporation may levy or collect any excise, privilege or occupation tax upon or measured by the receipt, storage, sale, distribution, transportation or use of motor vehicle fuel, fuel for jet or turbine-powered aircraft or any other inflammable or combustible liquids except:
(a) The county fuel taxes authorized by chapter 373 of NRS.
(b) A tax on fuel for jet or turbine-powered aircraft authorized by NRS 365.203.
(c) A tax on aviation fuel authorized by NRS 365.203.
(d) Any motor vehicle fuel taxation in effect on January 1, 1935, in any city or town.
(e) A tax or fee imposed upon a business by a county or city that is authorized by law, except as otherwise provided in subsection 2 or pursuant to subsection 1 of NRS 364.210.
2. After March 25, 1991, no county, city or other political subdivision or municipal corporation responsible for the operation of an airport may impose a new tax or fee upon the sale or distribution of fuel for jet or turbine-powered aircraft except:
(a) A tax on fuel for jet or turbine-powered aircraft authorized by NRS 365.203.
(b) Any fuel flowage fee imposed upon aircraft or organizations servicing aircraft in lieu of rent for use of the terminal, landing fees or other airport charges.
[13:74:1935; 1931 NCL § 6570.13] — (NRS A 1965, 1270; 1967, 175; 1969, 570; 1983, 1017; 1991, 38; 1997, 355, 2602, 2603; 1999, 1314; 2009, 3049)
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