{"data":{"id":"us-nj/n.j.-stat.-40-48e-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48E-1","heading":"Short title","body":"This act shall be known and may be cited as the  \"Hotel Occupancy Tax Act.\"\nL.1981, c. 77, s. 1.","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":"f8e8e3836e73ad9ee3f4f21b3fe815f1f6af996992325875abf0b6381e6f1d92","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48c-42","next":"us-nj/n.j.-stat.-40-48e-2"},"notice":"GroundRules: Original legal text. Not legal advice."}