N.J. Stat. § 40A:9-141
Notwithstanding any other law the governing body or chief executive, as shall be appropriate to the form of government of the municipality, by ordinance, shall provide for the appointment of a municipal tax collector and the compensation of the tax collector shall be fixed in the manner otherwise provided by law. The requirement that every municipality shall have a municipal tax collector may be fulfilled by the sharing of a municipal tax collector with another municipality or municipalities under a shared service agreement entered into pursuant to the provisions of P.L. 2007, c. 63(C.40A:65-1 et seq.). Any such shared service agreement shall be subject to the provisions of section 4 of P.L. 2007, c. 63(C.40A:65-4) and, with respect to pilot municipalities, of section 3 of P.L. 2013, c. 166(C.40A:65-4.2). The governing body may, by resolution, set appropriate hours of operation of the tax collector's office and the work hours of the tax collector, commensurate with the compensation paid to the tax collector, and all personnel assigned to the tax collector's office. The office of municipal tax collector and municipal treasurer, or municipal clerk may be held by the same person.
N.J.S. § 40A:9-141