{"data":{"id":"us-nj/n.j.-stat.-40-48e-3","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48E-3","heading":"Additional tax may be imposed.","body":"3.\tThe 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.\nL.1981, c.77, s.3; amended 1991, c.23, s.3; 2018, c.49, s.13.","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":"b8578c683b771d9d02d01159cece88dd6ca065c2861cad50612ebe1834272c75","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48e-2","next":"us-nj/n.j.-stat.-40-48e-4"},"notice":"GroundRules: Original legal text. Not legal advice."}