Effective September 1, 2003
East Brunswick Twp.
Edison Twp.
Gloucester City
Hanover Twp.
Mount Olive Twp.
Princeton Borough
Secaucus Town
Vernon Twp.
West Orange Twp.
West Windsor Twp.

Effective October 1, 2003
Bordentown Twp.
Branchburg Twp.
Clifton City
East Windsor Twp.
Eatontown Borough
Elizabeth City
Elmwood Park Borough
Fairlawn Borough
Florence Twp.
Fort Lee Borough
Galloway Twp.
Green Brook Twp.
Hasbrouck Heights Borough
Lawrence Twp.
Little Ferry Borough
Lyndhurst Twp.
Mahwah Twp.
Montville Twp.
Morristown Town
Mt Arlington Borough
Mt Laurel Twp.
New Brunswick City
N. Bergen Twp.
Parsippany Troy Hills Twp.
Plainsboro Twp.
Point Pleasant Beach Borough
Rochelle Park Twp.
Rockaway Borough
Saddle Brook Twp.
South Plainfield Borough
Spring Lake Borough
Stockton Borough
Totowa Borough
Weehawken Twp.
Woodbridge Twp.
Woodcliff Lake Borough

Effective November 1, 2003
Absecon City
Belleville Twp.
Bernards Twp.
Brooklawn Borough
Buena Vista Twp.
Burlington Twp.
Carlstadt Borough
Carteret Borough (3% as of September 1, 2004)
Cherry Hill Twp.
Cinnaminson Twp.
Clark Twp.
Colts Neck Twp.
Denville Twp.
Eastampton Twp.
E.Rutherford Borough
Fairfield Twp.
Florham Park Borough
Franklin Twp.(Hunterdon)
Franklin Twp. (Somerset)
Frenchtown Twp.
Hopewell Twp.
Irvington Twp.
Lakehurst Borough
Livingston Twp.
Long Branch City
Monroe Twp.
Morris Twp.
Ocean Twp.
Paramus Borough
Park Ridge Borough
Piscataway Twp.
Rahway Twp.
Rockaway Twp.
Roxbury Twp.
Rutherford Borough
Sayreville Borough
South Brunswick Twp.
South Hackensack Twp.
South River Twp.
Teaneck Twp.
Tenafly Borough
Trenton City
Union Twp.
Voorhees Twp.
Washington Twp. (Warren)
Wayne Twp.
Westampton Twp.
Wrightstown Borough

Effective December 1, 2003
Allamuchy Twp.
Bridgewater Twp.
Carney's Point
Clinton, Town of
Cranbury Twp.
Cranford Twp.
Delaware Twp.
Egg Harbor Twp.
Hackensack City
Hazlet Twp.
Lebanon Borough
Linden City
Lodi Borough
Maple Shade Twp.
Millburn Twp.
New Providence Borough
Peapack & Gladstone Borough
Pequannock Twp.
Ramsey Borough
Tinton Falls Borough