§ 36-153. Specific exemptions.  


Latest version.
  • No county 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; or

    (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.

(Ord. No. 85-09, § 3, 1985; Ord. No. 85-103, § 1, 1989; Code 1985, § 4.12.030)