New Mexico Statutes 5-13-3. Authorized local governmental entities
A. The following local governmental entities are authorized to impose convention center fees:
(1) a qualified municipality if the governing body of the qualified municipality has enacted an ordinance to impose a convention center fee; and
(2) a county in which a qualified municipality is located, provided that:
(a) a qualified municipality within the county has enacted an ordinance to impose a convention center fee;
(b) the board of county commissioners of the county has enacted an ordinance to impose a convention center fee;
(c) the qualified municipality and the county have entered into a joint powers agreement pursuant to the Joint Powers Agreements Act N.M. Stat. Ann. § 11-1-1 to 11-1-7 to collect the revenue from the convention center fee and to expend the revenue as required in the Convention Center Financing Act; and
(d) the fee shall only apply to lodging facilities located within twenty miles of the corporate limits of the qualified municipality.
B. Two qualified municipalities may enter into a joint powers agreement pursuant to the Joint Powers Agreements Act to collect revenue from a convention center fee and to expend the revenue as required by the Convention Center Financing Act if the municipalities:
(1) are located in the same county within twenty miles of the corporate limits of each other; and
(2) have each enacted an ordinance to impose a convention center fee.