PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 40, MUNICIPALITIES AND COUNTIES
Chapter 54d:
Section: 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.
This section added to the Rutgers Database: 2012-09-26 13:37:52.
Older versions of 40:54d-7 (if available):
Court decisions that cite this statute:
CLICK HERE.