N.M. Stat. § 60-2E-39
Limitations on taxes and license fees.
A political subdivision of the state shall not impose a license fee or tax on any
licensee licensed pursuant to the Gaming Control Act except for the imposition of
property taxes, local option gross receipts taxes with respect to receipts not subject to
the gaming tax and the distribution provided for and determined pursuant to Subsection
C of Section 60-1-15 and Section 60-1-15.2 NMSA 1978.