P.R. Laws tit. 13, § 31693
2019-02-20 00:00:00+00
A tax of five cents (5¢) shall be imposed, collected, and paid on each papeleta bet; a tax of fifteen cents (15¢) on each double bet, exacta bet, quiniela bet, and any other legally authorized bet; and a tax of twenty-five cents (25¢) on any pari-mutuel bet made at horse racing agencies established pursuant to §§ 198 et seq. of Title 15, known as the “Puerto Rico Horse Racing Sport and Industry Act”.
History —Jan. 31, 2011, No. 1, § 3040.03, retroactive to Jan. 1, 2011.