Let’s not beat around the bush here: Moon Taxi is a jam band. More specifically, Moon Taxi is Music City’s premier jam band. If you like jam bands, you’ll love Moon Taxi — with prodigious chops, hundreds of marathon gigs under their belt, and a sprawling repertoire of covers to, well, jam on and heady lighting cues to trip out over, they’re really fucking good at what they do. But still, if you have a knee-jerk disdain for jam bands based purely on aesthetic pretenses, then you’re still gonna hate this band no matter how squarely they hit the nail on the head. Like the band’s Phish-y and Grateful forbearers, Moon Taxi builds its brand around traditions audience members can digest with stems and caps. And just as Phish played legendary New Year’s Eve shows at venues like Madison Square Garden, or like the Dead when they rang in 1979 by helping close down San Francisco’s famed Winterland Ballroom, Moon Taxi takes to Exit/In to welcome a new year with open arms and open-ended set lists for the third year in a row. And since, like the two New Year’s Eves preceding this one, the band expects to sell the club out, they’ve opted to make this year’s celebration a two-night affair. Uncle Skelton and Heypenny open Friday; The Apache Relay opens Saturday.