No municipal infrastructure 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 1 point within the municipality to another point outside the municipality;
(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 subsection C of NMSA § 7-1-6.4; or
(C) Direct broadcast satellite services.
(Ord. 75, passed 9-1-2004)