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 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 Subsection C of Section 7-1-6.4 NMSA 1978; or
C. Direct broadcast satellite services. (Ord. 496 § 3, 2010)