Effective January 1, 2004
Maplewood Twp.
Ridgefield Borough

Effective February 1, 2004
Deptford Twp.
Ewing Twp.
Harrison Town.
Montvale Borough
Oakland Borough
Raritan Twp.
Warren Twp.

Effective May 1, 2004
Middletown Twp.
Pemberton Twp.

Effective June 1, 2004
Pennsville Twp.
Willingboro Twp.

Effective July 1, 2004
Beach Haven Borough
Berkeley Twp. (2%)
Cape May City (2%)
Glassboro Borough (2%)
Lambertville City
N. Brunswick Twp

Effective August 1, 2004
Buena Borough
Middle Twp
Pohatcong Twp
Somers Point (2%)
Summit City

Effective September 1, 2004
Saddle River Borough

Effective October 1, 2004
Morris Plains Borough

Effective November 1, 2004
Evesham Borough

Effective December 1, 2004
Pleasantville City
Runnemede Borough
Red Bank Borough
Springfield Twp.
Township of Logan (2%)