New Jersey Statutes Title 40. Municipalities and Counties 40 § 48C-7

a. All taxes imposed by the ordinances authorized pursuant to section 3 of P.L.2013, c. 284 (C.40:48C-1.6), section 1 of P.L.2019, c. 289 (C.40:48C-1.7), or section 6 of P.L.1970, c. 326 (C.40:48C-6) shall be collected on behalf of the municipality by the person (hereinafter sometimes referred to as “taxpayer”) providing parking services to the customer.

b. Every person required to collect any tax, including surcharges imposed by the ordinances shall be personally liable for the tax imposed, collected or required to be collected hereunder. Any such person shall have the same right in respect to collecting the tax from his customer or in respect to nonpayment of the tax by the customer as if the tax were a part of the service charge and payable at the same time; provided, however, that the chief fiscal officer of the municipality shall be joined as a party in any action or proceeding brought to collect the tax.

c. No person required to collect any tax, including surcharges, hereunder shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax is not considered as an element in the charge payable by the customer, that he will pay the tax, that the tax will not be separately charged and stated to the customer or that the tax will be refunded to the customer.

d. All taxes and surcharges collected pursuant to the ordinances shall be remitted to the chief fiscal officer of the municipality and shall be reported on such forms and paid at such times as may be prescribed in the ordinances.