{"data":{"id":"us-nj/n.j.-stat.-40-48-8.20","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48-8.20","heading":"Ordinance;  provisions required","body":"Every ordinance imposing a tax under the authority of this act shall contain  the following provisions:\n(a) all taxes imposed by such ordinance shall be paid by the purchaser;\n(b) no vendor shall assume or absorb any tax imposed by such ordinance;\n(c) no vendor shall in any manner advertise or in any manner represent that  any tax imposed by such ordinance will be assumed or absorbed by him;\n(d) each such assumption or absorption by any vendor of any such tax shall be deemed a separate offense and each such representation and each such advertisement by any vendor, each day the same shall continue, shall be deemed a separate offense;\n(e) penalties, as fixed in such ordinance, for violation of the foregoing provisions.\nL.1947, c. 71, p. 433, s. 6, eff. April 19, 1947.","path":["TITLE 40 MUNICIPALITIES AND COUNTIES"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"f7eff747c1f362a57089568e225ff2569d3e7ddd239653c60a7a832dc004e24b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48-8.19","next":"us-nj/n.j.-stat.-40-48-8.21"},"notice":"GroundRules: Original legal text. Not legal advice."}