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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.