P.R. Laws tit. 21, § 651l
Any person who commences any industry or business subject to the payment of a license tax shall notify the finance director of the corresponding municipality no later than thirty (30) days after commencing such activity. The finance director shall extend a tax-free provisional license for the semester corresponding to that in which such activity is commenced. At the beginning of the next semester, said person shall file a computer statement and shall pay the corresponding license tax at the time of filing it, as well as in subsequent semesters, which shall be computed as provided in § 651f of this title, and shall be paid as provided in § 651j of this title.
The Commissioner of Municipal Affairs shall establish through regulations, uniform requirements concerning the documentation to be submitted with the notice described in this section. However, the authority conferred to finance directors of the municipalities to inspect books and things, and to take declarations and oaths, shall not be undermined. The finance directors shall not impose other requirements of documentation for the initial registry that are different from those established by the Commissioner of Municipal Affairs.
Any person who fails to give notice as required in this section, unless it is shown that such failure is due to a reasonable cause and not to wilful negligence, shall incur a misdemeanor and may be punished by a fine of five hundred dollars ($500), or imprisonment for a term of not more than six (6) months, or both penalties at the discretion of the court, regardless of any other penalty that may be imposed under other sections of this chapter.
In the case of enterprises that are exempted under the provisions of industrial incentives or tax statutes, the date established by the Industrial Tax Exemption Office shall be used as the date of commencement of the industry or business. Exempted businesses shall comply with the remaining provisions of §§ 651–652y of this title in order to avail themselves of the benefits provided herein.
History —July 10, 1974, No. 113, Part 1, p. 371, § 13; Aug. 30, 1991, No. 82 § 8; Nov. 17, 1992, No. 93, § 8; Aug. 29, 2000, No. 226, § 1.