§ 36-73. Specific exemptions.

Latest version.

No municipal gross receipts tax shall be imposed on the gross receipts arising from:
(1)

The transmission of messages by wire or other means from one point within the county to another point outside the county;

(2)

Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one point within the county to another point outside the county; or

(3)

A business located outside the boundaries of the county on land owned by the county for which a gross receipts tax distribution is made pursuant to NMSA 1978, § 7-1-6.4.

(Ord. No. 311, § 2, 1983; Ord. No. 85-08, § 3, 1985; Ord. No. 85-61, § 2, 1987; Ord. No. 85-142, § 1, 1991; Code 1985, § 4.08.020)

                    
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