7.   An ordinance imposing a tax upon predominantly tourism related retail receipts or tourism assessments adopted pursuant to this act shall contain the following provisions:

   a.   All taxes or assessments imposed by the ordinance shall be paid by the purchaser;

   b.   A vendor shall not assume or absorb any tax or assessment imposed by the ordinance;

   c.   A 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;

   d.   Each 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

   e.   Penalties as fixed in the ordinance, for violation of the foregoing provisions.

   L.1992,c.165,s.7; amended 2002, c.72, s.5.