New Jersey Statutes 34:1B-195. Provisions of ordinance imposing tax
Terms Used In New Jersey Statutes 34:1B-195
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
a. All taxes imposed by the ordinance shall be paid by the purchaser;
b. A vendor shall not assume or absorb any tax imposed by the ordinance;
c. A vendor shall not in any manner advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax will be assumed or absorbed by the vendor, that the tax will not be separately charged and stated to the customer, or that the tax will be refunded to the customer;
d. Each assumption or absorption by a vendor of the tax shall be deemed a separate offense and each representation or 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.
L.2007, c.30,s.6.