2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART III (§§ 5901 — 6756) › Chapter 263 - Tourism Improvement of 1998 (§§ 6601 — 6724) › Subchapter III - Establishing of Districts (§§ 6651 — 6658) › § 6652 - Petition for the establishment of a tourism improvement district and the imposition of imposts for profits; requirements

Any petitioner may request the mayor of the municipality where the proposed district is to be located to establish a tourism improvement district in a particular geographical area and the imposition of the imposts for profits on every real property located within the proposed district.
In those cases where the boundaries of the district include properties located in more than one municipality, every municipality shall determine whether to grant the petition to establish the district. Notwithstanding the above, nothing shall prevent a petitioner from revising the boundaries of a proposed district to eliminate land and thus obtain the approval of a municipality which has determined to deny the petition. Those municipalities in which properties within the revised boundaries remain, must revise any prior determination to grant the petition and confirm or rescind said prior determination according to the requirements and considerations established in this chapter.
The petitioner shall provide the mayor with certified copies of all resolutions approved by the general assembly of the association, or a written petition, in case of a developer who wishes to establish an association prior to the sale of real property, as set forth in § 6621 of this title, for the establishment of the tourism improvement district and the imposition of imposts for profits, as well as any other information supporting the need and convenience of establishing said tourism improvement district, which information shall include, but not to be limited to:
(a) The determination of the Company described in § 6651 of this title;
(b) the written consent of two-thirds (⅔) of all owners of real property located in the proposed tourism improvement district;
(c) the name of the district;
(d) a detailed description of the proposed improvement project or projects and the reasons for which it is necessary and which justify the creation of the district;
(e) a description of the geographic area which shall specifically and substantially benefit from the construction or implementation of said improvement project or projects, including a detailed description of the benefits said area or areas shall receive;
(f) the estimated cost of the improvement project or projects and their maintenance;
(g) an estimated schedule for the termination of the proposed improvement project or projects;
(h) the expected amount to be collected through the imposts charged for benefits or profits;
(i) the amount of the imposts charged for benefits or profits that shall be paid by each real property located within the district, and
(j) any other information that the municipality may require from the petitioner, which is reasonable related to the above.
Within five (5) working days following the date on which the mayor receives the abovementioned documents, the latter shall submit said documents to the Municipal Legislature so that it may consider and study the petition. Should the Municipal Legislature determine by the affirmative vote of the majority of its members, that the petition meets the requirements of the provisions of this chapter, it shall issue an ordinance to such effect pursuant to the provisions of § 6653 of this title. Said ordinance shall comply with the procedures for the approval of ordinances provided in §§ 4001 et seq. of this title, known as the “Autonomous Municipalities of the Commonwealth of Puerto Rico Act of 1991”.
Besides denying or endorsing the petition, the Municipal Legislature may suggest amendments to the petition or establish conditions for its approval within the term of sixty (60) days after the Mayor has submitted said petition for its consideration and study.
History —Aug. 8, 1998, No. 207, § 3.002; Dec. 16, 2009, No. 171, § 5, eff. 30 days after Dec. 16, 2009.