§ 36-113. Specific exemptions.

Latest version.

No municipal environmental services 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 municipality to another point outside the municipality;

(2)

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

(3)

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

(Ord. No. 85-125, § 3, 1990; Code 1985, § 4.10.030)

                    
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