Sorry, I don't speak Spanish but would make sense to call the municipality since most likely they are collecting taxes from Cinco Minas. Look at this from Wikipedia: http://en.wikipedia.org/wiki/Municipalities_of_Mexico and do a search for the word TAX.
I'm way ahead of you though, I already emailed the municipality and the state of Jalisco in Spanish using google translate couple of hours ago. I asked them to confirm if this is true http://portalweb.sgm.gob.mx/economia/pdf/imm/20120613e.pdf since it also came from another section of the Mexican Govt.