P.R. Laws tit. 21, § 4352
The municipality’s sources of revenue shall be the following, among others:
(a) Revenues and proceeds of municipal goods and services.
(b) Yield of the basic tax on real property and chattels.
(c) Additional taxes on all property subject to taxation for the payment of principal and interest on loans.
(d) Collection of municipal licenses, including interest and surcharges, as imposed and collected by §§ 651 et seq. of this title, known as “Municipal License Act”.
(e) Fines and costs imposed by the courts of justice for violations of municipal ordinances.
(f) Interest on deposited funds and any other interest accrued on any other investments.
(g) Interest on investments in bonds of the government of the United States, the Commonwealth of Puerto Rico, the municipalities of Puerto Rico and quasi-public entities of the federal government, and any other interest on investments as established in subsection (j) of § 4051 of this title.
(h) Fees, duties, excises, taxes, charges and tariffs imposed by ordinance on matters that have not been subject to taxation by the State.
(i) Contributions and compensations authorized by this subtitle or any other special acts.
(j) Special appropriations authorized by the Legislature of Puerto Rico.
(k) Federal government grants.
(l) Cash gifts.
(m) Special rates imposed on properties subject to taxation.
(n) Additional special real estate taxes.
(o) Enterprise funds income.
(p) Funds proceeding from the legislative appropriations for the Citizen Participation in Municipal Development Program created in §§ 4751 et seq. of this title.
(q) Two percent (2%) of the revenues obtained from the fines collected for violations of §§ 5001 et seq. of Title 9, as now or subsequently amended.
(r) Revenues from municipal licenses or any other tax imposed by the municipality with due authorization of the municipal legislature.
History —Aug. 30, 1991, No. 81, § 8.002; Oct. 29, 1992, No. 84, § 35; June 14, 2004, No. 147, § 3; Sept. 7, 2004, No. 258, § 19.