§ 32.074 SPECIFIC EXEMPTIONS.
   No Valencia County fire protection excise tax shall be imposed on the gross receipts arising from:
   (A)   The transmission of messages by wire or other means from 1 point within the county area to another point outside the county area; or
   (B)   Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from 1 point within the county area to another point outside the county area.
(Ord. 84-2 passed 1-27-1984; Am. Ord. 89-02, passed 4-17-1989; Am. Ord. 94-01, passed 9-19-1994, Am. Ord. 2004-01, passed 6-14-2004)