§ 3.12.020. Specific exemptions.

Latest version.

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 out-side 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 Paragraph (3) of Subsection D of Section 7-1-6 New Mexico Statutes Annotated 1978.

(Ord. 1171-81 § 2, 1981).

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');