reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 115 - Telemedicine Regulating Act (§§ 6001 — 6010) › § 6003 - License for physicians and osteologists outside jurisdiction

Upon the approval of this act, no physician, surgeon, or osteologist outside of the jurisdiction of the Commonwealth of Puerto Rico may draft or publish advertisements to claim that they are legally qualified to practice telemedicine in Puerto Rico without being duly licensed for said practice, unless they obtain a duly issued license from the Board of Medical Examiners to confirm their compliance with the requirements set forth in referenced Act No. 22 of April 22, 1931.
This requirement shall not apply to physicians and osteologists from outside of the jurisdiction of the Commonwealth who are consulted by physicians and osteologists that are duly licensed to practice medicine in Puerto Rico.
However, all physicians and osteologists that are consulted shall be duly authorized to practice medicine in the jurisdiction in which they render their services. Likewise, the institutions represented by the consulted physicians, or that provide their facilities for the consultations, shall have official certifications from the jurisdiction in which they are located.
History —Aug. 11, 1998, No. 227, § 5; Oct. 9, 2000, No. 413, § 3; June 27, 2003, No. 148, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 115 - Telemedicine Regulating Act (§§ 6001 — 6010) › § 6004 - Effect of license

The [issuance] of a license under the provisions of this chapter to any physician who practices surgery or osteologist, shall be construed to bind said surgeon or osteologist to the jurisdiction of the Board of Medical Examiners in all matters related to his/her medical practice and to any legislation or regulations related to said profession; and, he/she shall also be subject to any disciplinary sanction that could be imposed on him/her, and, likewise, it shall be construed that holding a license under this chapter binds the physician, surgeon or osteologist to the jurisdiction of the Justice Department of the Commonwealth of Puerto Rico. It shall be construed that any physician who practices surgery or osteologist, to whom a license is issued under the provisions of this chapter, has agreed to produce any medical record or any materials or reports, as requested by the Board of Examiners, and/or to appear before the Board of Examiners or any Committee thereof within the term established by the Board of Examiners, after having been duly notified in writing to such effects. Said request shall be issued by the Board of Examiners pursuant to any complaint filed or investigation initiated, and when the records, materials or reports are pertinent to resolve such a complaint or investigation.
The Board of Examiners may revoke or suspend the license of any physician who practices surgery or osteologist who refuses to appear before the Board or to produce the aforementioned records, materials or reports. It shall be construed that such revoking or suspension constitutes a disciplinary sanction for the purpose of any notice to any Board of Examiners or information system.
History —Aug. 11, 1998, No. 227, § 6, eff. 60 days after Aug. 11, 1998.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 115 - Telemedicine Regulating Act (§§ 6001 — 6010) › § 6005 - Confidentiality and integrity of the patients’ medical records

Any physician who practices surgery or an osteologist who practices telemedicine shall comply with the legislation or regulations in effect in the Commonwealth of Puerto Rico concerning the management and maintenance of the medical records of his/her patients, including confidentiality thereof. The physician who practices surgery or the osteologist shall be responsible for keeping those controls or mechanisms that would ensure the integrity of the information contained in the electronic medical record, so that it cannot be accessed or altered by any third party who does not have a doctor-patient relationship, and whose intervention could affect the diagnosis and treatment process on the patient. In the case of physicians who practice surgery or osteologists outside of the jurisdiction, they shall also comply with any other existing provision in the state or territory where said physician who practices surgery or osteologist is physically located.
History —Aug. 11, 1998, No. 227, § 7; Oct. 9, 2000, No. 413, § 4.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 115 - Telemedicine Regulating Act (§§ 6001 — 6010) › § 6006 - Informed consent of patient

Should the patient agree to the use of telemedicine services, the physician shall obtain the oral and written informed consent of the patient before the services are rendered. The procedure to obtain the informed consent must guarantee, at least, that the patient has been informed orally and in writing, of the following:
(a) The patient retains the option of withholding or withdrawing his/her consent at any time without impairing his/her right to receive any other kind of medical attention or care.
(b) A description of the potential risks, consequences and benefits of telemedicine.
(c) Applicable safeguards to patient confidentiality.
(d) Rights of the patient to the transmitted information and to obtain a copy thereof by paying a reasonable amount.
The patient shall sign a written statement before use of telemedicine services is made, indicating that he/she understands and has discussed its use with his/her physician.
This written consent of the patient shall be made a part of his/her medical record.
In the event that the patient is under legal age or [is] a person legally found to be mentally incompetent, this section shall apply to his/her custodian or legal representative.
History —Aug. 11, 1998, No. 227, § 8, eff. 60 days after Aug. 11, 1998.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 115 - Telemedicine Regulating Act (§§ 6001 — 6010) › § 6007 - Proviso

The provisions of this chapter shall not be applicable to the practice of telemedicine by a physician who practices surgery or an osteologist outside of the jurisdiction for reason of a medical emergency. Provided, That the term medical emergency shall be determined by a physician who practices surgery or an osteologist, and shall be construed as a practice engaged [in] only once per patient and involves a maximum of ten (10) patients on a yearly basis.
The provisions of this chapter shall not apply either to a physician who practices surgery or an osteologist, who engages in the irregular practice of telemedicine without receiving any compensation or remuneration of any kind, or to occasional consultations held by any physician who practices surgery or osteologist with a colleague located outside the jurisdiction of the Commonwealth of Puerto Rico when no direct relationship exists between the physician surgeon or osteologist practicing in said other jurisdiction, and the patient. A practice developed or engaged in pursuant to any contract, shall not be construed to be an irregular practice.
History —Aug. 11, 1998, No. 227, § 9; Oct. 9, 2000, No. 413, § 6.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 115 - Telemedicine Regulating Act (§§ 6001 — 6010) › § 6008 - Penalties

Any person who violates any of the provisions of this chapter or any regulations adopted thereunder, shall be construed to be illegally practicing medicine, or surgery, or osteology, and shall be subject to the penalties provided in § 39 of this title.
The Board of Examiners may impose an administrative fine not greater than fifteen thousand dollars ($15,000) on any person who violates any provision of this chapter or the regulations adopted thereunder, or who refuses to observe or comply with any order or resolution issued thereby. Fees charged by imposing administrative fines shall be covered into the Health Fund, in a special account of the Board of Examiners, for its exclusive use. The Board of Examiners may request that the Court of First Instance issue a writ of injunction to prevent any violation of this chapter or the regulations adopted thereunder.
History —Aug. 11, 1998, No. 227, § 10, eff. 60 days after Aug. 11, 1998.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 115 - Telemedicine Regulating Act (§§ 6001 — 6010) › § 6009 - Regulations concerning the practice of telemedicine

The Board of Examiners is hereby empowered to implement the rules and regulations needed to enforce the provisions of this chapter and/or those needed for the practice of telemedicine in Puerto Rico.
History —Aug. 11, 1998, No. 227, § 11, eff. 60 days after Aug. 11, 1998.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 115 - Telemedicine Regulating Act (§§ 6001 — 6010) › § 6010 - Telemedicine Committee—Creation

The Telemedicine Committee, attached to the Department of Health, is hereby created, which shall be composed of eleven (11) persons appointed by the Secretary of Health. The Committee shall have representation of hospital institutions, insurance companies, participating physicians and the Board of Medical Examiners, among others. The Committee shall have as main function to define the services to be reimbursed through telemedicine, reimbursement methods for services rendered, the mechanisms to finance telemedicine, incentives, medical-legal aspects, and definitions of any operating standards, among other things. The Committee shall render monthly reports to the Secretary of Health and a final report after six (6) months of its constitution with its recommendations, including possible legislation to be filed.
Nothing of the herein established, shall affect the development or implementation of the Pilot Telemedicine Program of the Departments of Economic Development, Commerce and Health.
History —Oct. 9, 2000, No. 413, § 5.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6021 - Definition

Roof waterproofing, coating, and repair services contractors. — All persons who offer, because of their education and/or experience, and has [sic] developed a specialized knowledge in evaluating, quoting, designing, altering, installing, coating, repairing, waterproofing, insulating and maintaining roofs, in the industrial, business and residential areas. They also have due experience, knowledge and skills in the use of materials, products and systems for the installation, maintenance and alteration of any kind of roof, with the purpose of protecting, waterproofing, insulat[ing], repairing, stopping leaks or extending the life of the roof.
History —Sept. 1, 2000, No. 281, § 2.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6022 - License

As of one year from the date of effectiveness of this act, no person may engage as a roof waterproofing, coating and repair contractor or supervise or inspect said services unless he or she holds a license in effect to that effect.
History —Sept. 1, 2000, No. 281, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6024 - Board—Powers and duties

The powers and duties of the Board shall be:
(a) To evaluate all applications for license and applications for license renewal received to practice the profession of roof waterproofing, coating and repair contractor in Puerto Rico.
(b) To authorize the Commonwealth of Puerto Rico, through the granting of a license and pursuant to the provisions of this chapter and other applicable laws, the practice of the activity of roof waterproofing, coating and repair contractor.
(c) To notify the Department of Consumer Affairs of the issue, renewal or revocation of any license.
(d) To adopt the standards and rules that are necessary for the strict compliance of this chapter, its duties and its functions, provided that they are not contrary to the law, the public order, and morals, and that these be adopted pursuant to the provisions of the Uniform Administrative Procedures Act of the Commonwealth of Puerto Rico, §§ 2101 et seq. of Title 3, and Executive Order 1997-30 on the Deregulation and Simplification of Government Body Procedures.
(e) To maintain a register of any and all licensed roof waterproofing, coating and repair contractors in Puerto Rico and those authorized by law to practice in Puerto Rico.
(f) To develop the rules and regulations necessary in relation to the requirement of continuing education and preparation for the recertification and license renewal. Said regulations shall state the contents, duration and organization of the courses for said profession.
To establish the same, the following criteria shall be taken into consideration, among others:
(1) The laws and the public and private entities that regulate the roof waterproofing, coating and repair activities in Puerto Rico and the United States.
(2) The accessibility that members might have to the education and preparation media and to the places where these will be offered.
(3) The experience required and other requirements to comply with the regulations on the education and preparation necessary. The Board is hereby empowered to postpone the recertification requirement for those persons who are not offering services for reason of health, duly verified by medical certificate, as well as any other justified cause; Provided, That,
(4) In the cases of juridical persons administered by marriages and one of the spouses is an installer and the other is not, but manages the business, he or she may obtain a provisional 60-day recertification if the installer spouse falls ill.
History —Sept. 1, 2000, No. 281, § 5; Oct. 13, 2004, No. 551, § 2, eff. 120 days after Oct. 13, 2004.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6025 - License application

(a) Any contractor, as defined here, who wishes to be granted a license to practice roof waterproofing, coating and repair activities in Puerto Rico, shall apply for the same at the Board. Said application shall be accompanied by an internal revenue voucher amount of forty dollars ($40) as a fee for the examination and license certificate.
(b) Any candidate for a license shall meet the following requirements:
(1) Be twenty-one (21) years old.
(2) Be a bona fide resident of Puerto Rico.
(3) Have good conduct and enjoy financial and moral reputation in the community.
(4) Be registered and certified in the Department of Consumer Affairs of Puerto Rico as a roof waterproofing, coating and repair contractor, according to the applicable regulations, if he or she engages in this activity in its residential phase. The Department shall not register or issue any certificate whatsoever, unless the contractor has posted in favor of the Commonwealth of Puerto Rico and deposited with the Department, a bond pursuant to the provisions of §§ 1020a—1020f of Title 23, and the regulations promulgated thereunder. Said bond shall be approved by the Secretary of the Treasury and be executed by an insurance company duly authorized to conduct business in Puerto Rico or with mortgage surety approved by the Secretary of the Treasury. The bond shall contain the condition that the applicant or the person obtaining the license shall comply with all the provisions of this chapter and with the rules and regulations adopted thereunder. The bond shall respond for any loss or damages caused to any person on account of noncompliance with the provisions of this chapter or the rules and regulations issued thereunder. Furthermore, said bond shall establish that the revocation of a license shall not affect the effectiveness of the bond in terms of original claims for acts incurred prior to the date of said revocation. The amount of said bond shall be periodically revised by the Secretary of Consumer Affairs through the corresponding regulations.
History —Sept. 1, 2000, No. 281, § 7; Oct. 13, 2004, No. 551, § 3, eff. 120 days after Oct. 13, 2004.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6026 - Examinations—Reciprocity

The Board shall be responsible for offering an examination, at least once a year, and shall have the discretion to hold a greater number of examinations if it deems it to be necessary and to set the date and place where said examinations shall be held.
The date on which the examination shall be held shall be published three (3) times, thirty (30) days in advance of said date, in a conspicuous place, in two (2) newspapers of general circulation in Puerto Rico.
The examination shall cover all subjects appropriate to the activity of roof waterproofing, coating and repair contractor, at the time of administering said examination.
The Board is hereby empowered to establish, through the conditions and requirements it deems necessary, reciprocity on examination areas and licenses with the corresponding bodies of the states of the United States of America (U.S.A.). However, all persons shall meet the requirements of being registered and certified as a roof waterproofing, coating and repair contractor by the Department of Consumer Affairs of Puerto Rico.
History —Sept. 1, 2000, No. 281, § 8.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6027 - License—Through examination procedure

The Board shall grant a license to any natural person who [passes] the examination and meets all other requirements of law.
History —Sept. 1, 2000, No. 281, § 9.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6028 - License—Without examination

During the term of six (6) months [following] the approval of the bylaws of the Board, the persons who on the date of approval of this measure are able to present evidence that they have engaged actively and consecutively as roof waterproofing, coating and repair contractors for a term of not less than three (3) years, and who meet the requirements provided in this chapter, may apply for a license to the Board without having to pass an examination. The Board shall only certify those contractors who are registered in the Department of Consumer Affairs, and against whom no complaints have been filed in said agency.
They shall, however, meet all other requirements established by law and those required by the Board. Said application shall be accompanied by an internal revenue voucher worth forty dollars ($40) as payment for the application and license certificate. The Board shall approve its bylaws in a term not to exceed six (6) months [following] the effectiveness of this act.
History —Sept. 1, 2000, No. 281, § 10; Jan. 5, 2006, No. 5, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6029 - License—Renewal

The license shall a renewed every three (3) years on or before its expiration date. The candidate shall fill out the renewal application and shall remit it with a payment of twenty-five dollars ($25). After the information has been validated, the Board may extend a new license which shall legally empower the applicant to practice for the three (3) following years, provided that he or she does not violate the law or the regulations applicable to his/her case.
History —Sept. 1, 2000, No. 281, § 11.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6030 - License—Denial, suspension or revocation

The Board may deny, suspend or revoke a license, upon notice, or hearing, to any natural person who:
(a) Has practiced or is practicing as a roof waterproofing, coating or repair contractor without having met the requirements of the Department of Consumer Affairs of Puerto Rico and/or the Board.
(b) Was found guilty of fraud or deceit in the documents presented to the Board as a requirement to obtain the license.
(c) Was found guilty of fraud or deceit in the practice as roof waterproofing, coating and repair contractor in Puerto Rico or in any other jurisdiction.
(d) Incurred, in the judgment of the Board, gross negligence in the practice of the activity hereby regulated.
(e) Was convicted of a felony or a misdemeanor that involves moral depravity.
(f) Has been found to be mentally disabled by a competent court or it is established before the Board, through medical expertise, that he or she is disabled to practice as a contractor in the roof waterproofing, coating and repair activity. Provided, That the same may be granted as soon as the person presents reliable proof of his/her complete rehabilitation.
(g) Has not complied with all tax obligations or with his/her responsibility of paying child support in the cases that apply.
History —Sept. 1, 2000, No. 281, § 12.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6030a - Department of Consumer Affairs—Powers and duties

(a) To include roof waterproofing, coating and repair contractors into the Contractor Register. This register shall be available for review by any person so interested. Said registration shall be revised periodically at terms not to exceed three (3) months, in order to include in the Register the determinations by the Department of Consumer Affairs which become final and binding on the grounds of noncompliance. Should there be any, such an information shall be included into the Register as well as the status thereof alongside the name of the contractor.
(b) To require an annual bond pursuant to the provisions of §§ 1020a—1020f of Title 23, and the regulations promulgated thereunder.
(c) To issue certifications of registration, which shall contain all the data as provided by the Secretary of the Department by regulation.
(d) To consider and adjudicate complaints lodged by consumers under this chapter.
History —Sept. 1, 2000, No. 281, added as § 13 on Oct. 13, 2004, No. 551, § 5, eff. 120 days after Oct. 13, 2004.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6031 - Administrative and judicial procedure

The Board shall establish administrative regulations pursuant to the requirements established in §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act of Puerto Rico”.
History —Sept. 1, 2000, No. 281, § 13, renumbered as § 14 on Oct. 13, 2004, No. 551, § 5, eff. 120 days after Oct. 13, 2004.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6032 - Penalties; exemptions

Any roof waterproofing, coating and repair contractor to whom the Board has not granted a license to practice in Puerto Rico as a contractor of the services regulated herein or in any way misrepresents him/herself as such, or uses words, letters, phrases, abbreviations or insignias that may identify him or her as a roof waterproofing, coating or repair contractor, shall be guilty of a misdemeanor and upon conviction by a competent court shall be imposed a fine of not less than five hundred dollars ($500) nor greater than one thousand dollars ($1,000) or punished by imprisonment for a term of not less than three (3) months nor greater than one (1) year, or both penalties, at the discretion of the court.
The Secretary of Justice, on his or her own initiative or by request of the Board, may process before the court the corresponding criminal suit for the illegal practice of the roof waterproofing, coating and repair trade in Puerto Rico.
This chapter does not apply to persons who without holding a supervised license render voluntary or free services to nonprofit institutions or organizations or to persons employing other persons as laborers to render any services at their home or property under the supervision of the former. For the purposes of this chapter, these persons are not recognized as roof waterproofing, coating and repair contractors.
History —Sept. 1, 2000, No. 281, § 14, renumbered as § 15 and amended on Oct. 13, 2004, No. 551, §§ 5, 6, eff. 120 days after Oct. 13, 2004.
2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6033 - Administrative sanctions

Any violation of the provisions of this chapter shall be punished by the imposition of an administrative fine of up to a maximum of ten thousand dollars ($10,000) per infraction, as provided by §§ 2101 et seq. of Title 3, by the Department of Consumer Affairs. The amounts of money collected on account of said fines shall be covered into the funds of the Department of Consumer Affairs.
History —Sept. 1, 2000, No. 281, § 15, renumbered as § 16 and amended on Oct. 13, 2004, No. 551, §§ 5, 7, eff. 120 days after Oct. 13, 2004.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651 - Short title

Sections 651–652y of this title may be cited as the “Municipal License Tax Act”, and shall be applicable to all the municipalities existing at present and to those that may be created in the future pursuant to the provisions of the Constitution of the Commonwealth of Puerto Rico.
History —July 10, 1974, No. 113, Part 1, p. 371, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651c - Businesses and industries subject to license tax

From July 1, 1992, every person engaged for profit, in the rendering of any service, in the sale of goods, in any financial business, or in any industry or business in the municipalities of the Commonwealth of Puerto Rico, shall be subject to the payment of a license tax, except as otherwise provided in §§ 651–652y of this title.
Tax rates which apply to businesses subject to the payment of municipal license taxes for each fiscal year shall be fixed by the municipal legislatures according to the provisions of § 651d of this title. Municipal ordinances to such ends shall be approved at least thirty (30) days prior to the date fixed by law for the filing of the volume of business statement. If by July 1 of any fiscal year, the municipal legislatures concerned has not yet approved an ordinance to fix the tax rate that will govern during that fiscal year, the rate authorized by the municipal legislature for the previous fiscal year shall continue in effect. This will also happen in subsequent fiscal years until the municipal legislature modifies the aforesaid, as established in this section.
History —July 10, 1974, No. 113, Part 1, p. 371, § 4; Nov. 14, 1974, No. 4, Part 2, p. 718, § 1; Aug. 30, 1991, No. 82, § 2.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651d - License tax rates

(a) There shall be levied on and collected from every person engaged in any financial business a license tax which in no case shall exceed one point five percent (1.5%) of its volume of business attributable to operations in the municipality levying the tax authorized, except as otherwise provided in §§ 651–652y of this title.
(b) Except for the fiscal years indicated in § 651j of this title, there shall be levied and collected from any person engaged in the rendering of any service, in the sale of any goods, industry or business, not covered under subsection (a) of this section, a license tax which in no case shall exceed fifty hundredths of one percent (0.50%) of its volume of business attributable to operations in the municipality levying the tax authorized, except when it is otherwise provided in §§ 651–625y of this title.
(c) The municipality is hereby authorized to levy and collect rates which are lower than the maximum rates established in subsections (a) and (b) of this section when wishing to stimulate a business concern within a particular industry, commercial sector or geographic area. To that effect the municipality shall consider the business volume of the concern to be stimulated with the industry or commercial sector to which it belongs; the nature of the business or industry in which the person or entity is engaged and the geographic location of the business, and that it be up-to-date in the payment of its municipal and Commonwealth taxes. This authorization includes the power to:
(1) Promulgate rates per volume of business;
(2) promulgate staggered or progressive effective rates within the minimum in effect and the authorized maximum, until the maximum rate is reached within two (2) years, and
(3) establish lower rates and even exemptions from the payment of municipal license taxes when wishing to stimulate new investments, rehabilitate operating activities and develop new activities in the municipal jurisdiction, all prospectively, and subject to meeting the conditions and formalities established by the municipality by ordinance to such ends. Provided, That the levying of lower rates and/or the exemption of the payment of municipal license taxes shall be uniform for businesses of the same nature within each industry and commercial sector.
(d) In all cases covered by this section, the amount of the municipal license tax to be collected shall be the amount resulting from the computation provided in subsections (a)–(c) of this section or twenty-five dollars ($25), whichever is greater.
History —July 10, 1974, No. 113, Part 1, p. 371, § 5; Aug. 30, 1991, No. 82, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651e - Industries and businesses subject to more than one license tax

Any person who within the same municipality engages in industries or businesses subject to different license-tax rates shall pay separately the total basis of the volume of business of each industry or business and at the rate prescribed for each industry or business, as the case may be.
History —July 10, 1974, No. 113, Part 1, p. 371, § 6.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651g - Assignments

If a person subject to the license tax authorized by §§ 651–652y of this title assumes or acquires control, after this act takes effect, of the activities of another person subject to the license tax levied under §§ 651–652y of this title, as assignee, trustee, representative or otherwise, the volume of business of the acquirer shall be determined by taking into account the volume of business of the assignor as well as the volume of business of the assignee.
History —July 10, 1974, No. 113, Part 1, p. 371, § 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651j - Payment of license tax

All persons subject to the payment of the license tax imposed by §§ 651–652y of this title shall pay to the official tax collectors of the municipalities in which their businesses or industries are located, the license tax authorized to be levied by §§ 651–652y of this title. Said license tax shall be paid in advance within the first fifteen (15) days of each semester of the fiscal year on the basis of the volume of business conducted during the immediately preceding year, as provided in § 651f of this title, except in the cases of new industries or businesses in which it shall be paid as provided in § 651 l of this title.
When the full payment is made at the time the income tax return is filed, as provided in subsection (a)(1) of § 651i of this title, a five percent (5%) on the total amount of the municipal license tax to be paid discount shall be granted. No municipal license tax shall be charged to any business or industry in any semester subsequent to that in which they have ceased to operate. The municipal license taxes shall become due semiannually on July 1 and January 2 of each year.
History —July 10, 1974, No. 113, Part 1, p. 371, § 11; Nov. 14, 1974, No. 4, Part 2, p. 718, § 1; Aug. 30, 1991, No. 82, § 7; Nov. 17, 1992, No. 93, § 6; Aug. 23, 1997, No. 101, § 2.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651k - Certificate and payment of license tax

Once the first installment of the license tax levied by §§ 651–652y of this title is paid, the Finance Director of the municipality which levies the tax shall extend a permanent number to the person, which shall be inscribed on the license duly signed by said Finance Director, or the official designated by him, as evidence that the person is duly registered in the license registry of the corresponding municipality. Said license shall be posted in a clearly visible place in the office of the establishment or business to which it corresponds. If the person does not comply with the above, he/she shall incur a misdemeanor and may be punished by a fine of five hundred dollars ($500) or imprisoned 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 §§ 651–652y of this title.
Every natural or juridical person subject to the provisions of §§ 651–652y of this title shall be bound to present evidence of payment of the corresponding municipal license tax prior to renewing a license or association membership issued by a quasi-public or private regulatory agency authorized by law or by the Government of the Commonwealth of Puerto Rico.
When the Finance Director, or his/her authorized representative, decides to grant an extension for the payment of the license tax, or a payment plan is agreed to, or should the taxpayer avail him/herself of any benefit granted by law, the former shall issue a certificate containing the terms of the agreement or agreements reached. Said certificate shall constitute temporary evidence which shall be sufficient to allow the taxpayer to receive the license or association membership being applied for.
History —July 10, 1974, No. 113, Part 1, p. 371, § 12; Nov. 17, 1992, No. 93, § 7; Sept. 19, 1997, No. 123, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651l - Starting industries or businesses subject to license tax

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.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651m - Authorization to furnish information

The Secretary of the Treasury and any other agency or instrumentality of the Commonwealth of Puerto Rico are hereby authorized to furnish the Finance Director or the Official Collector at their request, such information from the income tax returns or any other documents, that may be needed to determine the municipal license tax which is authorized to be levied and collected under §§ 651–652y of this title.
History —July 10, 1974, No. 113, Part 1, p. 371, § 14; Aug. 30, 1991, No. 82, § 9; Nov. 17, 1992, No. 93, § 9.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651n - Assessment and collection of deficiency—Definition of terms

(a) Deficiency.— As used in §§ 651–652y of this title with respect to the license tax levied thereby “deficiency” means the amount by which the tax which is authorized to be levied and collected exceeds:
(1) The sum of:
(A) The amount declared as tax by the person in his tax return, if said person filed a return and declared therein an amount as tax, plus
(B) the amounts previously assessed or collected without assessment, as deficiency, less
(2) the amount of the reductions made, as defined in subsection (b) of this section.
(b) Reduction.— Means that part of a reduction, credit, refund or other reimbursement, which may be made on the basis that the tax authorized under §§ 651–652y of this title is less than the excess of the amount specified in subsection (a)(1) over the amount of reductions previously made.
History —July 10, 1974, No. 113, Part 1, p. 371, § 15.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651q - Assessment and collection of deficiency—Bankruptcies and receiverships

(a) Immediate assessment.— Whenever a person is declared bankrupt in any bankruptcy proceeding, or whenever a receiver is appointed for any person in any judicial proceeding, any deficiency (together with interest, additional amounts or additions to the license tax provided by law) determined by the Finance Director with regard to a license tax imposed under §§ 651–652y of this title on said person, shall be assessed immediately, notwithstanding the provisions of subsection (a) of § 651o of this title, if said deficiency has not been assessed, pursuant to law, until then. In said cases, the receiver shall advise the Finance Director in writing, of the adjudication in bankruptcy or receivership, and the term of prescription to assess shall be interrupted for the period comprised between the adjudication of bankruptcy or the commencement of receivership, until thirty (30) days after the date said notice by the receiver has been received by the Finance Director; but the interruption under this provision shall not, in any case, be for a period greater than two (2) years. Claims for the deficiency and said interest, additional amounts, or additions to the license tax, may be presented to the court before which the bankruptcy or receivership is pending to be decided pursuant to law, notwithstanding the fact that the proceeding on the assessed deficiencies is pending before the Court of First Instance.
(b) Unpaid claims.— Any portion of the claim granted in said bankruptcy or receivership proceeding which is not paid, shall be paid by the person upon notice and demand by the Finance Director at the end of said proceeding, and it may be collected by constraint or suit within a period of five (5) years after the end of said bankruptcy or receivership proceeding. Extensions of time for said payment may be obtained in the same manner and subject to the same provisions and limitations as provided in §§ 651o(h) and 651y this title in the case of a deficiency in any tax levied under §§ 651–652y of this title.
History —July 10, 1974, No. 113, Part 1, p. 371, § 18; Nov. 17, 1992, No. 93, § 12.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651r - Prescription period for assessment and collection

Except as provided in § 651s of this title:
(a) General rule.— The amount of license taxes levied by authority of §§ 651–652y of this title shall be assessed within four (4) years after the declaration has been submitted and no proceeding in court without assessment for the collection of said license taxes shall be commenced after the expiration of said period.
(b) Omission of volume of business.— If the person should omit from his volume of business an amount properly includable therein which exceeds twenty-five percent (25%) of the amount of volume of business declared in the return, the tax may be assessed, or a proceeding in the court without assessment for the collection of said tax may be commenced at any time within six (6) years after the return has been submitted.
History —July 10, 1974, No. 113, Part 1, p. 371, § 19.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651s - Prescription period for assessment and collection—Exceptions to prescription period

(a) False declaration or lack of declaration.— In the event of a false or fraudulent declaration with the intention of evading payment of the license tax or in case of failure to submit the declaration, the tax may be assessed or a proceeding in court without assessment for the collection of said license tax may be commenced at any time.
(b) Waiver.— When both the Finance Director and the person have agreed, in writing, prior to the expiration of the term prescribed in § 651r of this title for the assessment of the license tax, to assess the license tax after said term, the tax may be assessed at any time prior to the expiration of the term agreed upon. The term so stipulated may be extended by successive written agreements made prior to the expiration of the term previously agreed upon.
(c) Collection after assessment.— When the assessment of any license tax levied hereunder shall have been made within the prescription period properly applicable thereto, said tax may be collected by constraint or suit, provided it is commenced: (1) Within five (5) years after the assessment of the license tax; or (2) prior to the expiration of any term for collection agreed upon in writing, between the Finance Director and the person, prior to the expiration of said period of five (5) years. The period thus agreed upon may be extended by successive written agreements prior to the expiration of the period agreed upon previously.
History —July 10, 1974, No. 113, Part 1, p. 371, § 20; Nov. 17, 1992, No. 93, § 13.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651t - Prescription period for assessment and collection—Interruption of prescription period

The prescription period provided in §§ 651r and 651s of this title for the assessment and the commencement of a constraint or suit proceeding for collection with respect to any deficiency, after notice of the final determination provided in subsection (a) of § 651o of this title has been mailed, shall be interrupted for a period during which the Finance Director is hindered from making the assessment or from commencing the constraint or suit proceeding (and in any event, if an appeal is taken to the Court of First Instance, until the decision of the court becomes final), and for the following sixty (60) days.
History —July 10, 1974, No. 113, Part 1, p. 371, § 21; Nov. 17, 1992, No. 93, § 14.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651u - Interest and additions to license tax—Failure to submit return

In the event of failure to submit any declaration required by §§ 651–652y of this title within the term prescribed by law or prescribed by the Finance Director pursuant to law, unless it is shown that said failure is due to reasonable cause and not to voluntary carelessness, there shall be added to the license tax: five percent (5%) if the failure does not last more than thirty (30) days and an additional five percent (5%) for each period or additional fraction thereof of thirty (30) days while the failure subsists, not to exceed twenty-five percent (25%) in all. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax, unless it has been paid prior to the discovery of the failure, in which case the amount so added shall be collected in the same manner as the license tax.
History —July 10, 1974, No. 113, Part 1, p. 371, § 22; Nov. 17, 1992, No. 93, § 15.