The municipal gross receipts tax shall not be imposed on the gross receipts arising from:
(A) 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
(B) A business located outside the boundaries of the municipality on land owned by the municipality for which a gross receipts tax distribution is made pursuant to Section 7-1-6.4(C) NMSA 1978; or
(C) Direct broadcast satellite services.
(Ord. 30-2009; Am. Ord. 2020-016)