The tax imposed hereunder shall be in addition to the tax imposed by the "Sales and Use Tax Act" (P.L.1966, c. 30, C. 54:32B-1 et seq.).
N.J. Stat. Ann. § 40:48E-6
Tax in addition to sales and use tax
Known as the Hotel Occupancy Tax Act
The act spans §§ 40:48E-1 to 40:48E-8 (8 sections).
L.1981, c. 77, s. 6.
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.