N.J. Stat. § 34:1B-195

6. An ordinance imposing a tax pursuant to subsection a. of section 5 of P.L.2007, c.30 (C.34:1B-194) shall contain the following provisions: 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.