No municipal gross receipts tax shall be imposed on the gross receipts arising from:
A. The transmission of messages by wire or other means from one point within the municipality to another point outside the municipality;
B. 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
C. 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 subsection C of Section 7-1-6.4 NMSA, 1978. (Ord. 361 § 3, 1990)