3. The governing body of any city of the first class or the governing body of any city of the second class in which there is located a terminal of an international airport may make, amend, repeal and enforce an ordinance imposing in the city a tax, not to exceed 6%, on charges for the use or occupation of rooms in hotels or transient accommodations which tax shall be in addition to any other tax imposed by law.
N.J. Stat. Ann. § 40:48E-3
Additional tax may be imposed
Known as the Hotel Occupancy Tax Act
The act spans §§ 40:48E-1 to 40:48E-8 (8 sections).
L.1981, c.77, s.3; amended 1991, c.23, s.3; 2018, c.49, s.13.
Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.