Nevada § 372B.160 Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer

Nevada Statutes

§ 372B.160 — Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer

Nevada § 372B.160

Title 32REVENUE AND TAXATION

Ch. 372BTaxes

IMPOSITION AND COLLECTION

This text of Nevada § 372B.160 (Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 372B.160 (2026).

Text

1.Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whether by dispatch or other means, made by a certificate holder of a passenger to a taxicab willing to transport the passenger at the rate of 3 percent of the total fare charged for the transportation, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each certificate holder the excise tax imposed by this subsection.

2.The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in acco

Free access — add to your briefcase to read the full text and ask questions with AI

1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whether by dispatch or other means, made by a certificate holder of a passenger to a taxicab willing to transport the passenger at the rate of 3 percent of the total fare charged for the transportation, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each certificate holder the excise tax imposed by this subsection.
2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170 .