N.J. Stat. § 40:48E-3: Additional tax may be imposed.

3. The governing body of any city of the first class or the governing body of any city of the second class in which there is located a terminal of an international airport may make, amend, repeal and enforce an ordinance imposing in the city a tax, not to exceed 6%, on charges for the use or occupation of rooms in hotels or transient accommodations which tax shall be in addition to any other tax imposed by law.

L.1981, c.77, s.3; amended 1991, c.23, s.3; 2018, c.49, s.13.