N.J. Stat. § 40:48-8.15: Retail sales tax in fourth class cities

Any city of the fourth class in this State is authorized and empowered to enact an ordinance or ordinances for the purposes of increasing public revenue and to levy and collect taxes upon retail sales, or sale at retail, as defined in this act, and to devote the proceeds from such sales to municipal purposes as herein defined.

L.1947, c. 71, p. 431, s. 1, eff. April 19, 1947.