N.J. Stat. § 40:48C-4: Authorization; rate

Any municipality is hereby authorized and empowered to enact an ordinance imposing the following taxes at the rates indicated on alcoholic beverages sold for consumption on the premises where sold within such municipality:

(a) a tax on liquor--at the rate of $5.00 a gallon;

(b) a tax on wine--at the rate of $1.00 a gallon;

(c) a tax on sparkling wine--at the rate of $1.00 a gallon;

(d) a tax on vermouth--at the rate of $1.00 a gallon.

Such tax shall be imposed upon those persons licensed to sell alcoholic beverages for consumption on the premises where sold within the municipality and shall be paid with respect to alcoholic beverages delivered to such persons for sale and consumption on the premises where sold.

L.1970, c. 326, s. 4, eff. Dec. 23, 1970.