{"data":{"id":"us-nj/n.j.-stat.-40-48-8.17","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48-8.17","heading":"Maximum tax rates","body":"Any such ordinance may impose such tax at a rate not to exceed 3% from July  1, 1981 through December 31, 1981;  and at a rate not to exceed 7% from January  1, 1982 through August 31, 1982;  and at a rate not to exceed 9% on and after  September 1, 1982;  except that the sale of alcoholic beverages shall continue  to be taxed under subsection (1) of section 2 of P.L.1947, c. 71 (C.  40:48-8.16) at a rate not to exceed 3% on and after January 1, 1982.\nL.1947, c. 71, p. 432, s. 3, eff. April 19, 1947.  Amended by L.1968, c. 117,  s. 1, eff. June 25, 1968;  L.1979, c. 273, s. 2, eff. Jan. 3, 1980; L.1981, c.  461, s. 2, eff. Jan. 8, 1982;  L.1982, c. 125, s. 1, eff. Sept. 2, 1982.","path":["TITLE 40 MUNICIPALITIES AND COUNTIES"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"3ccde4c9ab8495d558fc33e7592d1b37c3513d0ff657f0366a91de01410bffb5","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48-8.16a","next":"us-nj/n.j.-stat.-40-48-8.18"},"notice":"GroundRules: Original legal text. Not legal advice."}