P.R. Laws tit. 10, § 318
2019-02-20 00:00:00+00
Advertising matter displayed on property adjoining the public roads of Puerto Rico shall be subject to an annual Commonwealth tax of fifty cents per square meter; said tax to be levied upon and collected in advance from the owner of the ground or building upon which such advertisement may be displayed, the payment of said tax to be made by the purchasing and canceling of stamps at the offices of the collectors of internal revenue; Provided, That announcements pertaining to the business carried on the premises may be made, under the restrictions above prescribed for advertisers within urban limits, without the payment of such taxes.
History —Mar. 10, 1910, No. 55, p. 155, § 6.