P.R. Laws tit. 13, § 31714
(a) Any person who operates one of the businesses described below shall pay an annual tax on account of license fees for the following amount:
(1) For each store in the duty-free zones of air and sea ports $1,000 (2) For each air, sea, or land carrier business $2,000
(b) The license shall be displayed in a place that is visible to the general public in the establishment or business for which it is granted.
(c) For purposes of this section and the applicable provisions of this Subtitle, the following terms shall have the meaning stated below:
(1) Duty-free zone store. — Shall mean any store or business established in air or sea ports engaged in the retail sale of goods exempt from the payment of excise taxes imposed by this part to persons leaving the jurisdictional limits of Puerto Rico.
(2) Air, land or sea carrier. — Shall mean any person engaged in providing transportation services for pay of goods introduced from abroad. These services may include, among others, the grouping or consolidation of shipments, their distribution, as well as the responsibility of transporting them from the point of entry to their final destination.
History —Jan. 31, 2011, No. 1, § 3050.04, retroactive to Jan. 1, 2011.