N.J. Stat. § 4:19-1: Annual dog taxes

A person shall, except as hereinafter provided, be taxed annually the sum of one dollar for each dog above the age of six months kept or harbored in a taxing district of this state, sometimes in this article called a municipality, and two dollars for each additional dog above the age of six months. A further dog tax may be levied annually when legally ordered and shall be assessed and collected in the same manner and at the same time as other annual taxes raised for the use of the state, county or municipalities.

This article shall not apply to taxing districts wherein the running at large of dogs is or shall be restrained or regulated by ordinance.