any tape will 'work', tho random sellotape etc won't last as long and may mess up equipment (ie glue might get into the tape recorder), and splices might be less clean-sounding/more of a 'bump' than thinner tape.
Probably the easiest way to find proper tape in this day and age is to buy a tape repair kit? Or just some specialist store/ebay, google 'audio splice tape' or somehting.
Film splicing tape should be good too, I've made looping cassettes with Super-8 splice patches/tape in the past.
But yeah any decent quality sellotape will be fine if you can't find something else, assuming you're using it as a somewhat disposable part of the creative recording process and don't need it to be archival quality
Also cutups in the burroughsian sense don't necessarily involve physically cutting tape, punching in while recording can do similar things
