2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271o - Tax

(a) The tax shall be a mathematical calculation resulting from the multiplication of the rate provided by subsection (b) of this section by the room occupancy rate, and the period of occupation of the room.
(b) The Company shall levy, charge, and collect a general tax of nine percent (9%) over the room occupancy rate. When dealing with lodgings authorized by the Commissioner of Financial Institutions to operate casinos, the tax shall be equal to eleven percent (11%). When dealing with lodgings authorized by the Company to operate as inns, the tax shall be equal to seven percent (7%). Motels shall pay a tax of nine percent (9%) when such rates exceed five (5) dollars daily. In the case of an all-inclusive hotel, as defined in subsection (23) of § 2271 of this title, the tax shall be equal to five percent (5%) of the global and grouped charge that guests are charged. In the case of supplementary short-term lodging, the tax shall be equal to seven percent (7%). In the case of recreational facilities operated by agencies or instrumentalities of the Commonwealth of Puerto Rico, the tax shall be equal to five percent (5%), with the exception of the facilities of the National Parks Company.
(c) With the exception of the rates charged by an all-inclusive hotel, when the room occupancy [rate] is grouped with the cost of meals or other services that are complementary to the room and that, in reality, should not be subject to payment of the tax, the Company may use as its basis the total room occupancy rate collected by the hotelier to determine the tax to be paid. In case the hotelier does not provide a trustworthy breakdown of the reasonable cost of each and every one of the services rendered, the Company may calculate and apply the same on the basis of the greater of the average rate, the room cost, or the cost of such services using as a basis the experience in the industry.
(d) The tax shall be applicable when a lodging provides a room free of charge to any player and/or any visitor to any casino for the benefit or promotion of such casino, regardless whether or not the lodging directly bills the proprietor and/or owner of the gambling hall. The Company may calculate and apply the occupancy rate on the basis of the greater of the average rate, the room cost, or the cost of such services using as a basis the experience in the industry.
(e) Any agency or instrumentality of the Commonwealth of Puerto Rico that is a proprietor and operator of any lodging shall not be exempt from the provisions of this chapter.
(f) The tax shall not be applicable to rooms occupied by members of the artistic or technical personnel of cinematography companies that use the facilities of a lodging as a result of the production of a film project for distribution in movie theaters, television, or cable television systems. The exemption established herein shall be solely applicable when, at the time of liquidating charges billed with respect to the occupation of the room, the members of the artistic or technical personnel of cinematography companies present to the hotelier a certification duly issued by the Company.
(g) The tax levied in this section shall not be applicable to the sums paid for the acquisition of timeshare rights or for the maintenance of properties covered by owners of timeshare or vacation club rights, constituted as a special type of property rights pursuant to §§ 1251 et seq. of Title 31. For purposes of this subsection, lease contracts registered in the Property Registry shall not be considered a special type of property right.
(h) With the exception of § 2271a of this title, no hotelier may levy or charge its guests charges denominated as a “contribution”, “right”, “tax”, or “rate” that would otherwise indicate or lead to the belief that such charge is established by the Commonwealth of Puerto Rico when the charge has not been levied nor will be charged by the Commonwealth of Puerto Rico. The hotelier shall be responsible for breaking down such charges in paragraphs in the bills, separate and independent from the charge with respect to the tax. This prohibition of combining the various charges shall also apply to the publications, promotions and any offers of the lodgings regardless of the method used. The Company may impose such sanctions it deems necessary including, without limitation, the imposition of penalties, administrative fines, the permanent suspension or revocation of the promotional benefits granted by the Company, or the suspension or revocation of the tax exemption decree granted by the Company in accordance with §§ 6001 et seq. of Title 23, to any hotelier who violates the provisions of this subsection. If deemed proper, the Company may charge the tax over these charges.
History —Sept. 9, 2003, No. 272, § 24; Mar. 30, 2007, No. 29, § 1; Mar. 12, 2008, No. 23, § 2.