AVIS BUDGET GROUP, INC., AND THE HERTZ CORPORATION VS CITY OF NEWARK, ET AL.
A-3801-10T4
We determine that Ordinance 6PFS-I 050510 (the Ordinance), enacted by defendant City of Newark, levying a tax on all car rental transactions within the City's Second and Third Industrial Zones, the latter of which encompasses parts of Newark Liberty International Airport is valid and does not violate the Anti-Head Tax Act, 49 U.S.C.A. § 40116, 42 U.S.C.A. § 1983 or the Commerce Clause of the United States Constitution, Article I, Section 8, Clause 3.
We conclude that the Ordinance is a valid exercise of municipal authority and affirm the decision of the Law Division. 8-01-12
