§ 31.77 SPECIFIC EXEMPTION.
   No municipal environmental services 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;
   (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 NMSA § 7-1- 6.4(C); or
   (C)   Direct broadcast satellite services.
(Ord. 130, passed 9-7-2011)