N.J.S.A. 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.

This is the verbatim text of N.J.S.A. 40:54D-7, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.