N.M. Stat. Ann. § 60-2E-2
It is the state's policy on gaming that:
History: Laws 1997, ch. 190, § 4.
Town's charter, authorizing the regulation of gaming, has been impliedly repealed by the Gaming Control Act. — The Gaming Control Act, 60-2E-1 to 60-2E-62 NMSA 1978, regulates all aspects of permissible gaming in the state, including gaming operators, gaming employees, gaming device distributors and manufacturers, and gaming machines; the Gaming Control Act authorizes the gaming control board to adopt regulations that, among other things, govern the issuance of licenses and permits, define authorized games and gaming devices, govern the manufacture, distribution and repair of gaming devices, and prescribe accounting and security procedures required of licensees. Based on its provisions, it is clear that the New Mexico legislature intended the Gaming Control Act to cover all aspects of gaming regulation, and constitutes a comprehensive law covering the whole subject matter of gaming in the state, and therefore, the town of Silver City's charter, which authorizes Silver City to tax, regulate and restrain gambling within and up to one mile outside the town limits, has been impliedly repealed by the Gaming Control Act. The town of Silver City has no power to permit, tax or otherwise regulate gambling. Regulation of Gambling in the Town of Silver City (2/7/17), Att'y Gen. Adv. Ltr. 2017-02.