N.J. Stat. § 39:3-84.12: Authority of political subdivision.

7. The provisions of this act shall preempt a political subdivision from regulating, requiring or issuing any registration, license plate or marker or surety registration of any towing company. This section shall not limit the existing authority of a political subdivision to:

a. License and collect a general and nondiscriminatory tax upon all businesses;

b. License and collect a tax upon towing operations domiciled within its jurisdiction; or

c. Impose any additional requirements or conditions as part of any contract to perform towing and recovery services for that jurisdiction.

L.1999,c.396,s.7.