2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346) › § 33345 - Fines applicable to public show promoters and establishment owners

(a) Failure to apply for endorsement within the term required.— Any public show promoter who fails to apply to the Secretary, by means of a written statement, for the endorsement to sell tickets not later than ten days preceding the first day of ticket sales, shall be subject to a fine of twenty-five percent (25%) of the amount of the sales tax corresponding to the endorsement issued by the Secretary. This fine shall apply to any promoter even if he/she contracts a company to sell tickets and such company tardily applies for such endorsement.
(b) Failure to amend endorsement or to apply therefor.—
(1) When, prior to presenting a show, the promoter fails to amend the endorsement when there is a change as to the performer, the location where the show shall be presented, or the price of tickets issued therefor, he/she shall be subject to a fine of one thousand dollars ($1,000), or five thousand dollars ($5,000) if admission fees exceed one hundred thousand dollars ($100,000), for the first violation.
(2) As for repeat offenders, the applicable fine shall be five thousand dollars ($5,000), or ten thousand dollars ($10,000) if admission fees exceed one hundred thousand dollars ($100,000).
(3) The fine provided in clauses (1) and (2) shall apply to the promoter even if he/she contracts a company to sell tickets and such company fails to apply for or to amend the endorsement.
(4) When a promoter presents a public show without having applied for the corresponding endorsement, he/she shall be subject to a fine similar to that which is provided in clauses (1) and (2), regardless of whether he/she has contracted a company to sell tickets and such company fails to apply for the endorsement.
(c) Allowing the presentation of events without applying for endorsement.— When the owner or executor of an establishment allows a public show to be presented in such establishment when the promoter has failed to apply for the endorsement, he/she shall be subject to an administrative fine of one thousand dollars ($1,000) for the first violation, or a fine of five thousand dollars ($5,000) for repeat offenders. When the promoter is also the owner of the establishment, fines shall be applied to him/her on both capacities.
(d) The owner or executor who lends, cedes, rents, exchanges, or leases an establishment or an area for the presentation of a show to any person other than a registered promoter, or who fails to comply with any provision of this Code or the regulations that the Secretary shall adopt on the matter of public shows, shall be subject to an administrative fine of ten thousand dollars ($10,000).
(e) Any ticket-selling company or any representative of a promoter who sells tickets or administers any public show for any other person, he/she shall be subject to an administrative fine of ten thousand dollars ($10,000) if such other person is not a registered promoter or does not have an endorsement to sell and collect admission charges.
History —Jan. 31, 2011, No. 1, § 6080.15, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 182.