§ 32.037 SPECIFIC EXEMPTIONS.
   No Valencia County environmental services gross receipts tax shall be imposed on gross receipts arising from:
   (A)   The transmission of messages by wire or other means from 1 point within the county to another point outside of the county; or
   (B)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the county to another point outside of the county.
(Ord. 91-04, passed 9-30-1991)