Any person who operates a business, establishment, or locale where four (4) or more coin- or token-operated amusement machines or devices, or pool tables, are operated, shall pay an annual tax on account of license fees for each business, establishment, or locale, for the sum of two hundred dollars ($200). The license must be displayed in a place visible to the general public in the establishment, business, or locale for which it is granted. The exclusions to which § 31712(d) of this title refers shall also apply to license fees established in this section. History —Jan. 31, 2011, No. 1, § 3050.03, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code