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N.J. Stat. Ann. § 40:54D-7

Contents of ordinance

Known as the Tourism Improvement and Development District Act

The act spans §§ 40:54D-1 to 40:54D-9 (47 sections).

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

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.

Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.