§ 23-04-080. Specific exemptions—Municipal Infrastructure Gross Receipts Tax.

Latest version.

No municipal infrastructure gross receipts tax shall be imposed on the gross receipts arising from:
(1)

The transmission of messages by wire or other means from one (1) point within the municipality to another point outside the municipality;

(2)

Transporting persons or property for hire by railroad, motor vehicle, air transportation or any other means from one (1) point within the municipality to another point outside the municipality; or

(3)

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. No. 826, § 3, 7-23-91; Ord. No. 848, § 3, 3-31-92)

                    
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