New Jersey Revised Statutes § 40:54d-7 - Contents Of Ordinance

40:54D-7. Contents of ordinance
7.An ordinance imposing a tax upon predominantly tourism related retail receipts or tourism assessments adopted pursuant to this act shall contain the following provisions:

a.All taxes or assessments imposed by the ordinance shall be paid by the purchaser;

b.A vendor shall not assume or absorb any tax or assessment imposed by the ordinance;

c.A vendor shall not in any manner advertise or represent that a tax or assessment imposed by the ordinance will be assumed or absorbed by the vendor;

d.Each assumption or absorption by a vendor of the tax or assessment shall be deemed a separate offense and each representation of advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense; and

e.Penalties as fixed in the ordinance, for violation of the foregoing provisions.

L.1992,c.165,s.7; amended 2002, c.72, s.5.

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Last modified: October 11, 2016