2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter B - License Fees (§§ 32431 — 32433) › § 32431 - Occupations levied with license fees

(a) Table of Annual License Fees
Occupations License Fees Distillers $6,000 Alcoholic beverage manufacturers (beer, wine, denatured alcohol) $1,500 Rectifiers $1,000 Public Bonded Warehouses $1,000 Alcoholic beverage canners and bottlers $2,200 Importer-dealer of alcoholic beverages at wholesale $4,000 Dealer of alcoholic beverages at wholesale (beer, wine, industrial alcohol) Class A $2,000 Class B $500 Dealer of alcoholic beverages out of motor vehicles — per vehicle $200 Dealer of alcoholic beverages at retail (Category A and Category B) $500 Dealer of alcoholic beverages at retail — duty-free (Category C) $1,300 License for Dealer of alcoholic beverages and cigarettes at retail for a limited time only (15 days) $25 Retailer — Sale of alcoholic beverages, cigarettes and auto parts and accessories — per store $200
(b) Time to pay license fees. — The license fees shall be paid annually at the time each license is obtained or renewed. Any person who engages in any of the businesses or occupations subject to the payment of license fees under the provisions of this part, shall pay them on or before the date on which he/she begins to be engaged in such a business or occupation, at the rate imposed in this section, for those months for which the license is to be issued, including the month in which he/she undertakes such activities.
(c) In the case of new licenses, the required fees shall be paid in proportion to the number of months during which the license shall be valid, according to the table in subsection (d). In these cases, the payment shall cover and be apportioned among the months counted from the date in which the new license is issued to the date in which the payment of the license fees is due again. Notwithstanding the foregoing, the taxpayer shall have the option of making the payment corresponding to the number of months counted from the date in which the license is issued to the next due date, plus another year. In such cases in which the taxpayer selects this payment option, the license shall be issued for the number of months covered by the payment.
(d) The license fee payment due date shall be based on the last digit of the social security number or employer identification number of the taxpayer, as applicable, according to the following table:
Last digit of social Month in which the security number or employer payment of the identification number license is due 1 January 2 February 3 March 4 April 5 May 6 June 7 July 8 August 9 September 0 October
(e) Time to pay in case of license renewal. — In case of license renewal, taxpayers shall renew their internal revenue licenses during the applicable month, as appropriate, according to the table in subsection (d) of this section.
(f) No person shall engage in, or continue to be engaged in any business, trade, or occupation for which a license is required until he/she has paid the fees in the form and at the time established in this part.
(g) The license for “dealer of alcoholic beverages and cigarettes at retail for a limited time only” and the license for “retailer — sale of alcoholic beverages, cigarettes, and auto parts and accessories — per store” provided under subsection (a) are the same type of license provided in § 31711(a) of this title, so the dealers shall pay the applicable fees for only one of such licenses.
History —Jan. 31, 2011, No. 1, § 5022.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 150.