N.J. Stat. § 40:48-8.20

Current through L. 2023, c. 349.
Section 40:48-8.20 - Ordinance; provisions required

Every ordinance imposing a tax under the authority of this act shall contain the following provisions:

(a) all taxes imposed by such ordinance shall be paid by the purchaser;
(b) no vendor shall assume or absorb any tax imposed by such ordinance;
(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;
(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;
(e) penalties, as fixed in such ordinance, for violation of the foregoing provisions.

N.J.S. § 40:48-8.20

L.1947, c.71, p.433, s.6, eff. 4/19/1947.