N.J. Stat. Ann. § 40:48-8.48

4. Fees under this act with respect to any eligible municipality shall be adopted by resolution of the convention center operating authority operating convention center facilities within the eligible municipality. The rate thereof shall be $2 per day for each occupied room in the case of any hotels in the eligible municipality which provide casino gaming, and $1 per day for each occupied room in the case of the other hotels or transient accommodations in the eligible municipality. A certified copy of the resolution shall be provided to the State Treasurer and the director.