Section 3-18-2 - Prohibition on municipal taxing powerUnless otherwise provided by law, no municipality may impose:
B. a tax on property measured on an ad valorem, per unit or other basis; or C. any excise tax including but not limited to: (3) excise taxes on any incident relating to: D. However, any municipality may impose excise taxes of the sales, gross receipts or any other type on specific products and services, other than those enumerated in Paragraph (3) of Subsection C of this section, if the products and services taxed are each named specifically in the ordinance imposing the tax on them and if the ordinance is approved by a majority vote in the municipality. E. Subsections C and D of this section shall not be construed to apply to or otherwise affect any occupation tax imposed prior to or after the effective date of this act under Sections3-38-1 through 3-38-12 NMSA 1978 [3-38-1 to 3-38-6 NMSA 1978], as those sections may be amended from time to time; provided, the provisions of this subsection shall not apply to the sale of motor vehicles. 1953 Comp., § 72-4-1.1, enacted by Laws 1972, ch. 26, § 1; recompiled as 1953 Comp., § 14-17-1.1, by Laws 1973, ch. 258, § 154; 1980, ch. 101, § 1.