If a fee is disclosed, that is all that is required. If you choose to book at a property and pay such a fee, that is your choice. But, you can't kvetch about it later.

If a fee is listed as a tax and it is not, that is false and deceptive. Complain both to the state AG in New Mexico as well as to the state tax authority (they will be displeased that a hotel is collecting as a tax something which is not a tax).

If the fee is listed as a tax, you can also dispute that amount on your CC, specifically noting that it is a fee, not a tax and that you would not have booked the room if you had been told that.