P.R. Laws tit. 21, § 651k
Once the first installment of the license tax levied by §§ 651–652y of this title is paid, the Finance Director of the municipality which levies the tax shall extend a permanent number to the person, which shall be inscribed on the license duly signed by said Finance Director, or the official designated by him, as evidence that the person is duly registered in the license registry of the corresponding municipality. Said license shall be posted in a clearly visible place in the office of the establishment or business to which it corresponds. If the person does not comply with the above, he/she shall incur a misdemeanor and may be punished by a fine of five hundred dollars ($500) or imprisoned for a term of not more than six (6) months, or both penalties, at the discretion of the court, regardless of any other penalty that may be imposed under §§ 651–652y of this title.
Every natural or juridical person subject to the provisions of §§ 651–652y of this title shall be bound to present evidence of payment of the corresponding municipal license tax prior to renewing a license or association membership issued by a quasi-public or private regulatory agency authorized by law or by the Government of the Commonwealth of Puerto Rico.
When the Finance Director, or his/her authorized representative, decides to grant an extension for the payment of the license tax, or a payment plan is agreed to, or should the taxpayer avail him/herself of any benefit granted by law, the former shall issue a certificate containing the terms of the agreement or agreements reached. Said certificate shall constitute temporary evidence which shall be sufficient to allow the taxpayer to receive the license or association membership being applied for.
History —July 10, 1974, No. 113, Part 1, p. 371, § 12; Nov. 17, 1992, No. 93, § 7; Sept. 19, 1997, No. 123, § 1.