P.R. Laws tit. 13, § 2271s
(a) Term. — Every hotelier that, in accordance with § 2271r of this title, is obligated to collect and withhold the tax shall remit the total amount of tax collected during the period between the first and last day of each month to the Company every month. This remittance shall be made no later than the tenth (10th) day of the month following the collection of such tax.
(b) Declaration. — Every hotelier shall be required to declare its revenues with respect to the room occupancy rate using the declaration provided by the Company for this purpose. The revenues with respect to room occupancy rate shall be declared on a monthly basis on or before the tenth (10th) day of the month following the collection of such tax. The declaration shall accompany the monthly amount referred to in the previous section.
(c) Receipt. — A hotelier that makes a payment to the Company for tax, or any penalties, fines, surcharges, or interests, shall have the right to petition the Company for a formal, written, or printed receipt for the amount corresponding to the payment.
History —Sept. 9, 2003, No. 272, § 28, eff. 180 days after Sept. 9, 2003.