(A) 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 1 point within the municipality to another point outside of the municipality;
(2) Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the municipality to another point outside the municipality; or
(3) A business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to paragraph (3) of subsection (D) of NMSA § 7-1-6.4.
(B) Exempted from the municipal gross receipts tax are those receipts exempted in divisions (B)(1) through (23) below.
(1) Governmental agencies. Exempted from the municipal gross receipts tax are the receipts of the United States or any agency or instrumentality thereof or the State of New Mexico or any political subdivision thereof. Receipts from the sale of gas, water or electricity by a utility owned or operated by a county, municipality or other political subdivision of the state are not exempted from the municipal gross receipts tax.
(2) Certain nonprofit facilities. Exempted from the municipal gross receipts tax are the receipts of nonprofit entities from the operation of facilities designed and used for providing accommodations for retired elderly persons.
(3) Wages. Exempted from the municipal gross receipts tax are the receipts of employees from wages, salaries, commissions or from any other form of remuneration for personal services.
(4) Agricultural products. Exempted from the municipal gross receipts tax are the receipts of growers, producers, trappers or nonprofit marketing associations from selling livestock, live poultry, unprocessed agricultural products, hides or pelts. Persons engaged in the business of buying and selling wool or mohair, or of buying and selling livestock on their own account, are producers for the purposes of this section. Receipts from selling dairy products at retail are not exempted from the municipal gross receipts tax.
(5) Livestock feeding. Exempted from the municipal gross receipts tax are the receipts of any person derived from feeding or pasturing livestock. Receipts derived from penning or handling livestock prior to sale are receipts derived from feeding livestock for the purposes of this section. Receipts derived from training livestock are receipts derived from feeding livestock for the purposes of this section.
(6) Banks and financial corporations. Exempted from the municipal gross receipts tax are the receipts of banks and financial corporations from selling or leasing property or services in the course of their regular banking and financial corporation functions.
(7) Vehicles. Exempted from the municipal gross receipts tax are the receipts from selling vehicles on which a tax is imposed by NMSA § 7-14-1 and on vehicles subject to registration under NMSA § 66-3-16.
(8) Insurance companies. Exempted from the municipal gross receipts tax are the receipts of insurance companies or any agent thereof from premiums.
(9) Dividends and interest. Exempted from the municipal gross receipts tax are the receipts received as interest on money loaned or deposited, receipts received as dividends or interest from stocks, bonds or securities or receipts from the sale of stocks, bonds or securities.
(10) Fuel. Exempted from the gross receipts and compensating tax are the receipts from selling and the use of gasoline, special fuel or alternative fuel on which the tax imposed by NMSA § 7-13-3, 7-16-3 or 7-16A-3 or the Alternative Fuel Tax Act, being NMSA §§ 7-16B-1 to 7-16B-10 has been paid and not refunded.
(11) Occasional sale of property or services. Exempted from the municipal gross receipts tax are the receipts from the isolated or occasional sale of or leasing of property or a service by a person who is neither regularly engaged nor holding himself or herself out as engaged in the business of selling or leasing the same or similar property or service.
(12) Certain organizations. Exempted from the municipal gross receipts tax are the receipts of organizations that demonstrate to the Bureau that they have been granted exemption from the federal income tax by the United States Commissioner of Internal Revenue as organizations described in § 501(c)(3) of the United States Internal Revenue Code of 1954, being 26 U.S.C. §§ 1 et seq., as amended or renumbered. This section does not apply to receipts derived from an unrelated trade or business as defined in § 513 of the United States Internal Revenue Code of 1954, being 26 U.S.C. §§ 1 et seq., as amended or renumbered.
(13) Resale activities of an Armed Forces instrumentality. Exempted from the municipal gross receipts tax are the receipts from selling tangible personal property and the use of property by any instrumentality of the Armed Forces of the United States engaged in resale activities.
(14) Oil and gas or mineral interests. Exempted from the municipal gross receipts tax are the receipts from the sale of or leasing of oil, natural gas or mineral interests.
(15) Persons subject to Oil and Gas Emergency School Tax Act being NMSA §§ 7-31- 1 et seq. When a privilege tax is imposed by the Oil and Gas Emergency School Tax Act being NMSA §§ 7-31-1 et seq., the provisions of the Act shall apply and determine the full measure of tax liability for the privilege of engaging in the business stated in the Act, and no provision of the Municipal Gross Receipts Tax Ordinance shall apply to or create a tax liability for the privilege; except that any person engaging in business of severing oil, natural gas or liquid hydrocarbons from the soil of this state, who sells oil, natural gas or liquid hydrocarbons other than for subsequent resale in the ordinary course of business or for use as an ingredient or component part of a manufactured product is subject to the Municipal Gross Receipts Tax Ordinance as to those sales, as well as to the Oil and Gas Emergency School Tax Act being NMSA §§ 7-31-1 et seq. No provision of the Municipal Gross Receipts Tax Ordinance shall apply to the storage of oil, natural gas or liquid hydrocarbons, individually or any combination thereof, or to the use of the products for fuel in the operation of a PRODUCTION UNIT as defined by the Oil and Gas Emergency School Tax Act being NMSA §§ 7-31-1 et seq.
(16) Refiners and persons subject to Natural Gas Processors Tax Act being NMSA §§ 7-33-1 through 7-33-22. When a privilege tax is imposed by the Natural Gas Processors Tax Act being NMSA §§ 7-33-1 through 7-33-22, the provisions of the act shall apply and determine the full measure of tax liability for the privilege of engaging in the business stated in the act and no provision of the Municipal Gross Receipts Tax Ordinance shall apply to or create a tax liability for the privilege, except that any producer or processor of natural gas or liquid hydrocarbons who sells natural gas or liquid hydrocarbons other than for subsequent resale in the ordinary course of business or for use as an ingredient or for use as an ingredient or component part of a manufactured product is subject to the Municipal Gross Receipts
Tax Ordinance as to those states, as well as to the Natural Gas Processors Tax Act being NMSA §§ 7-33-1 through 7-33-22. No provision of the Municipal Gross Receipts Tax Ordinance shall apply to the storage or use of oil, natural gas or liquid hydrocarbons, individually or any combination thereof, when stored or used by a PROCESSOR, as defined by the Natural Gas Processors Tax Act being NMSA §§ 7-33-1 through 7-33-22, or by a person engaged in the business of refining oil, natural gas or liquid hydrocarbons, who stores or uses the oil, natural gas or liquid hydrocarbons in the regular course of his or her refining business.
(17) Persons subject to Resources Excise Tax Act being NMSA §§ 7-25-1 through 7- 25-9. When a privilege tax is imposed by the Resources Excise Tax Act being NMSA §§ 7-25-1 through 7-25-9, the provisions of the act shall apply and determine the full measure of tax liability for the privilege of engaging in the business stated in the act, and no provision of the Municipal Gross Receipts Tax Ordinance shall apply to or create a tax liability for the privilege except in the same manner as is provided in NMSA §§ 7-25-1 et seq. in regard to the New Mexico Gross Receipts and Compensating Tax Act being NMSA §§ 7-9-1 et seq.
(18) Oil and gas consumed in the pipeline transportation of oil and gas products. Exempted from the municipal gross receipts tax are receipts from the sale of oil, natural gas, liquid hydrocarbons or any combinations thereof consumed as fuel in the pipeline transportation of the products.
(19) Fees from social organizations.
(a) Exempted from the gross receipts tax are the receipts from dues and registration fees of nonprofit social, fraternal, political, trade, labor or professional organizations and business leagues.
(b) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
1. DUES. Amounts that a member of an organization pays at recurring intervals to retain membership in an organization where the amounts are used for the general maintenance and upkeep of the organization; and
2. REGISTRATION FEES. Amounts paid by persons to attend a specific event sponsored by an organization to defray the cost of the event.
(20) Purses and jockey remuneration at New Mexico race tracks. Exempted from the municipal gross receipts tax are the receipts of horse persons, jockeys and trainers from purses at New Mexico horse race tracks subject to taxes levied under NMSA §§ 60-1-8 and 60-1-15.
(21) Religious activities. Exempted from the municipal gross receipts tax are the receipts of a minister of a religious organization, which organization has been granted an exemption from federal income tax by the United States Commissioner of Internal Revenue as an organization described in § 501(c)(3) of the United States Internal Revenue Code of 1954, being 26 U.S.C. §§ 1 et seq., as amended or renumbered, from religious service provided by the minister to an individual recipient of the service.
(22) Theatrical and television films and tapes. Exempted from the municipal gross receipts tax are the receipts from the leasing or licensing of theatrical and television films and tapes of any kind.
(23) Temporary provisions. Exempted from the municipal gross receipts tax are receipts from contracts entered into prior to the April 10, 1975 which do not permit an increase in price to cover the municipal gross receipts tax and which are registered with the Bureau of Revenue as provided by the Commissioner. The receipts shall be taxed according to the laws existing prior to April 10, 1975.
(Ord. 499, passed 5-3-1976; Am. Ord. 502, passed 8-9-1976; Am. Ord. 512, passed 8-28-1978)