{"data":{"id":"us-nj/n.j.-stat.-40-54d-7","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:54D-7","heading":"Contents of ordinance","body":"7.\tAn ordinance imposing a tax upon predominantly tourism related retail receipts or tourism assessments adopted pursuant to this act shall contain the following provisions:\na.\tAll taxes or assessments imposed by the ordinance shall be paid by the purchaser;\nb.\tA vendor shall not assume or absorb any tax or assessment  imposed by the ordinance;\nc.\tA 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;\nd.\tEach 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\ne.\tPenalties as fixed in the ordinance, for violation of the foregoing provisions.\nL.1992,c.165,s.7; amended 2002, c.72, s.5.","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":"f73779d8a8b517444ef35b081a9b324aa086cf58c8875ba910e0a616b7f7cf3e","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-54d-6","next":"us-nj/n.j.-stat.-40-54d-8"},"notice":"GroundRules: Original legal text. Not legal advice."}