1. Except as otherwise provided in NRS 361.828, a heavy equipment rental company may impose a recovery fee in an amount not to exceed 2 percent of the rental charge for the rental of heavy equipment rental property to a renter.
2. The amount of any recovery fee imposed pursuant to subsection 1 must be separately stated on an invoice provided to a renter of heavy equipment rental property.
3. A heavy equipment rental company that imposes a recovery fee pursuant to subsection 1 shall:
(a) Hold the amount of all recovery fees collected in a separate account; and
(b) Use the money in the separate account only to offset any taxes imposed pursuant to this chapter on heavy equipment rental property.