It is the purpose of this article to implement the provisions of P.L.
2003, c. 114, which authorizes the governing body of a municipality to adopt
an ordinance imposing a tax at a uniform percentage rate not to exceed 1%
on charges of rent for every occupancy on or after July 1, 2003, but before
July 1, 2004, and not to exceed 3% on charges of rent for every occupancy
on or after July 1, 2004, of a room or rooms in a hotel or motel subject to
taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 40 (N.J.S.A.
54:32B-3) which 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 occupancy of a hotel or motel room.