P.R. Laws tit. 15, § 2001
(a) Sponsor. — Company or registered trademark that, in order to promote its product, contributes, donates, or pays the public performance promoter to organize and hold the public event.
(b) Puerto Rico Internal Revenue Code of 1994, as amended. — Sections 8006 et seq. of Title 13.
(c) Public spectacle. — Shall mean any public event, concert of song, musical performance, dance performance, sporting event, comedy, or drama, presented at a theater, coliseum, hotel, convention hall or other location, whether closed or open, private or public, where the public is charged admission.
(d) Bond. — Money deposit which assures that the public event will be held on the date and at the time advertised.
(e) License. — Authorization issued by the Public Performance Registration Office to practice the profession of public performance promoter in the Commonwealth of Puerto Rico.
(f) Public performance promoter. — Natural [or] juridical person, whether local or foreign, who promotes or organizes a public performance to be held, which entails the search for a location and the entering into contracts, and is in charge of its administrative and advertising phases.
History —Sept. 3, 1996, No. 182, § 2, eff. 1 year after Sept. 3, 1996.