P.R. Laws tit. 13, § 33343
Except as provided further, or in § 33344 of this title, no municipality, whether autonomous or not, may impose or collect any taxes or levies established under this Code. Building excise taxes and volume of business taxes authorized under §§ 4001 et seq. of Title 21, known as the “Autonomous Municipalities Act”, and §§ 5001 et seq. of Title 21, known as the “Municipal License Tax Act”, respectively, whose imposition by municipalities is expressly authorized, are hereby exempt from this provision. However, when the application of the Autonomous Municipalities Act and the Municipal License Tax Act, together with the application of this Code, produces a taxation situation that is unsustainable for being an infringement to a constitutional prohibition, if such situation would be rendered tenable by imposing and collecting only one of the taxes or levies, the taxes or levies imposed under this Code shall prevail.
History —Jan. 31, 2011, No. 1, § 6080.13, retroactive to Jan. 1, 2011.