New Jersey Superior Court Appellate Division August 1, 2012 (Avis Budget Group, Inc. v. City of Newark)

The opinion of the court was delivered by

CARCHMAN, P.J.AD.

This appeal requires us to consider the validity of Ordinance 6PFS-I 050510 (the Ordinance), enacted by defendant City of Newark (the City),1 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 (the Airport).