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§ 4-3-8-4 SPECIFIC EXEMPTIONS.
   No municipal gross receipts tax shall 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 a municipality on land owned by that municipality for which a state gross receipts tax distribution is made pursuant to Section 7-1-6.4C NMSA 1978; or
   (C)   Direct broadcast satellite services.
(Ord. 6-2004)
§ 4-3-8-5 DEDICATION.
   (A)   Revenue from the Public Safety Tax will be used for the purposes listed below in the specified percentages:
      (1)   Police   34%
      (2)   Fire/Emergency Preparedness   34%
      (3)   Corrections   6%
      (4)   Crime Prevention and Intervention   26%
   (B)   Attachment A to Resolution Council Bill No. R-03-239, Enactment No. 67-2003, represents the intended use of the funding within the allocations to each public safety purpose.
(Ord. 6-2004)
§ 4-3-8-6 MANDATORY ELECTION.
   The tax imposed pursuant to §§ 4-3-8-1 et seq. was approved by the majority of registered voters voting on the question at a special election held October 28, 2003, pursuant to the provisions of the City Charter and the Municipal Election Code. The special election was conducted by an all-mailed ballot in accordance with the Mail Ballot Election Act (Sections 1-23-1 to 1-23-7 NMSA 1978) and the City of Albuquerque Election Ordinances (Chapter 2, Article 4 ROA 1994).
(Ord. 6-2004)
§ 4-3-8-7 EFFECTIVE DATE OF TAX.
   The effective date of the Municipal Gross Receipts Tax imposed by §§ 4-3-8-1 et seq. shall be July 1, 2004.
(Ord. 6-2004)
PART 9: MUNICIPAL HOLD HARMLESS GROSS RECEIPTS TAX
§ 4-3-9-1 IMPOSITION OF TAX.
   There is imposed on any person engaging in business in this municipality for the privilege of engaging in business in this municipality an excise tax equal to three eighths of one percent (.375%) of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensating Tax Act as it now exists or as it may be amended. The tax imposed under this section is pursuant to the Municipal Local Option Gross Receipts Taxes Act as it now exists or as it may be amended and shall be known as the "municipal hold harmless gross receipts tax."
§ 4-3-9-2 GENERAL PROVISIONS.
   This section hereby adopts by reference all definitions, exemptions and deductions contained in the Gross Receipts and Compensating Tax Act as it now exists or as it may be amended.
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