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.

L.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.