BoletiÌn mercantil de Puerto Rico. (San Juan, P.R.) 18??-1918, 1901-05-18
SCHEDULE B.

=
dollars.
Par 2,-All wholesale dealers in fer
mented malt or vintuS beers and wines
whether Manufactured in Porto Rico or inn
ported, shall pay an annual tax Of forty
dollars
Par 3.-Al reta n dealers IN distilled
liquors or fermen,ed malt or vinous acines
and beers, whether manufactured in Porto
Rico or imported, shall pay the annuf
tax assessed to whichever Of tie following
classes they may be rated;
FIRST CldSS:--All first class saloons, bars
restaurants, cafes, and hotels selling vine,
beer, or liquor shall pay t1centy dollars.
Second C{dSS.-Grocery stores. known as
"PulperIaS', selling wines, beers and Equor,
and ail second clas saloons, bars, restaurants
cafes, and boarding houses selling wine,
beer or liquor, shall pay }wclrc do lars
Third CidSS.-Small stores, known as
"VentorrilloSn waySlde provision booths,
and travelling peddIels selling wine, beer
or liquor. shall pay SIR dollars.
Par All wholesale dealers in cigars,
cigarettes, smoking tobacco, snuff, or other
manufactured tobacco, whether domestic or
imported, Stall pay an annual tax of forty
doIidrS
Par al retail dealers in cigars, ciga-
rettes, smoking tobacco snuff, or Other ma
nufacturcd or partially manufactured toba-
eco, whether domestic CT imported shall pay
the annual tax assessed whichever of the
following classes they may be rated.
First CidSS.-Al first class salons, bars
restaurants cafes, and hotels selling cigars
Al 6. e n
mers, shall pay ttcelre dollars.
Second CidSS-Grocery stores, known
as "Pulpelias," sellicg cigars or other ma
nufacturers OF tobacco, aud all second class
saloons, bars, restaurants, cafes, and boar
ding. houses, selling cigars or other manu-
factures of tobacco, shall pay eight dotldrs
Third ClaSs-Small stores, known as
"Nentorriilts," waySde provision. booths,
and p36dars, selling cigars and other ma.
nufactuTers Of tobacco, shall pay t0al
doiIGrS.
Fourh Class. Retail dealers Of the first,
second or third class above enumerated,
who manufacture cigars, cigarettes, or other
tobacco products on their respective pre-
misses for sale exclusively on such premises,
shall paJ no taxes for manufacturing OF
selling said articles; provided that such
dealers shall pay the taxes imposed on ci-
gars, cigarettes, and otler tobacco products
in Schtdu A Of section 79 Of tbs act.
Par 6-Al W oleSa,e and retail dealers
in arms and ammunition whether Of dom
este or foreign manufacture, and whether
they sell only al traolesae or only at retail,
or at both wholesale and retail, shall pay
an annual tax Of ttcety- fo3p dottdrS.
Par THE term "WncleSale Dealers,
as used in this section, shall be deemed TO
imply and include ali merchants or impor.
te-s dealing ia unbroheu packages as put
up by manufacturers OF exporters; and the
term ''retail dealers" shall be deemed to
imply and include all merchants WAC sell
the contents Of broken original packages, IN
quantities To SUIT he needs Of tue consu.
mer. Merchants and exporters engaged IN
bo1h the wholesale and retail sale Of ar
ticleS included IN this section. shall pay
both rloleSale and retail dealers license
tax on each class Of articles so sold by
them.
Section S0,-All OF the taxes imposed
by section - OF this act, Shall by paid, at
the several rates therein provided, by the
enus stamps, and the treasurer is aulhorl.
zed to make such rules and regulations as
may by necessary for the affix,ng and can
ceiling Of such stamps, and to supply per.
sons, associations or corporations subject 10
the tales imposed in scaedule A Of section
- Of this act, VITA suitable invoice and
sales books, tie cost thereof to lie paid 10y
sgch persons, associations or corporate rs
by the aliixing and cancellation of int r
nal revenue stamps OF proper amount.
Section 02-WholeSale and retail mer.
chants desliDg exclusively in any Of tie
articles taxed in schedule B Of section 20
of this set shall, on and al er It's passage,
be exempted from the payment Of such
portion OF the taxes assessed under the LEY
de Indu4tria Comercio &c Puerto Ricon
as accrue to the inSular treasury.
Section 81. 3.-h!anufacturers or producers
of rum, tobacco and all other articles or
things liable to taxation, as provided in
schedule. a Of section 20 Of theis act, who
sell such articles or things, either at whole
sale or retail, at any place or places reno
we'd from the place Of manufacture or pro-
duction shall pay, IL addition to the pay
ment Of the taxes assessed on such articles
or things as provided in schedule A of
section 10 of this act, the further license
taxes provided in schedule b of section 10
of this act.
Section Sion and after the passage of
this act, no municipal district or other local
division in Porto Rico shall levy, assess
or collect any consume tax or local excise
tax on the consumption or use of the ar
ticles or things enumerated in schedules
a and g or section 70 Of this act; pro-
vided that, nothing herein contained shall
be construed to prohibit the levy, assess
ment or collection, by any municipal dis
trict or other local division, of licence
taxes upon the manufacture and sale of
articles or things as have heretofore been,
or may hereafter be, authorized by law.
Section 91.--If any person, association
or corporation shall manufacture, sell, ship
or import any article or thing provided for
in schedule A Of section 70 of this act without
affixing and cancelling stamps denoting the
tax paid, or if any person, association or
corporation shall engage in the occupations
provided for in schedule Il OF section 70 of