New Jersey Statutes Title 34. Labor and Workmen's Compensation 34 § 1B-194

a. The municipality may, by ordinance, impose any or all of the following:

b. The municipality may dedicate, by ordinance, any hotel and motel occupancy tax revenues collected within the district that the municipality is authorized to impose pursuant to section 3 of P.L.2003, c. 114 (C.40:48F-1) and, at the discretion of the municipality, an additional charge of 2%.

c. A tax imposed under subsection a. of this section shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the same transaction.

d. A copy of an ordinance adopted pursuant to section 4 of P.L.2007, c. 30 (C.34:1B-193) shall be transmitted upon adoption or amendment thereof to the State Treasurer. An ordinance so adopted or any amendment thereto shall provide that the tax provisions of the ordinance or any amendment to the tax provisions shall take effect on the first day of the first full month occurring 90 days after the date of transmittal to the State Treasurer.

e. A municipality that creates a district pursuant to section 4 of P.L.2007, c. 30 (C.34:1B-193), which overlaps, in whole or in part, with an urban enterprise zone in which the receipts of certain sales are exempt to the extent of 50% of the tax imposed under the “Sales and Use Tax Act,” P.L.1966, c. 30 (C.54:32B-1 et seq.), pursuant to section 21 of P.L.1983, c. 303 (C.52:27H-80), shall continue to administer those sales tax revenues collected within the designated urban enterprise zone as otherwise provided pursuant to P.L.1983, c. 303 (C.52:27H-60 et seq.).