Section 40:54D-7 - Contents of ordinanceAn 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; ande. Penalties as fixed in the ordinance, for violation of the foregoing provisions.L.1992, c.165, s.7; amended c. 72, s. 5.