3-7-3: 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 in the municipality to another point outside the municipality.
   B.   A business located outside the boundaries of the municipality on land owned by that municipality for which a state gross receipts tax distribution is made pursuant to subsection C of section 7-1-6.4 New Mexico Statutes Annotated, 1978.
   C.   Direct broadcast satellite services. (Ord. 345, 8-11-2008, eff. 1-1-2009)