P.R. Laws tit. 13, § 33234
(a) Taxes imposed by §§ 32401 et seq. of this title shall prevail over municipal license taxes and taxes. —
(1) No municipal government of Puerto Rico may impose and collect any local taxes on products subject to taxation pursuant to the provisions of §§ 32401 et seq. of this title. None of the provisions herein may be construed to repeal, in whole or in part, §§ 651 et seq. of Title 21, known as the “Municipal License Tax Act”.
(2) When the imposition of a tax on account of municipal licenses is in conflict with the taxes imposed by §§ 32401 et seq. of this title and it is not possible to impose both, it shall be understood that the taxes imposed by §§ 32401 et seq. of this title shall prevail.
(b) No law that authorizes exemption from taxes, or by virtue of which a tax exemption is granted, shall be applied in whole or in part to taxes and license fees established in §§ 32401 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 6053.04, retroactive to Jan. 1, 2011.