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32556 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part VI - Taxes on Alcoholic Beverages/
  7. Chapter 1055 - Licenses § 32551 - Requirements for Corporations and Societies/
  8. 32556
Puerto Rico Legal Code

32556

(a) Any person who is interested in being issued a retail dealer’s license shall file with the Secretary the appropriate application and shall meet the requirements, procedures, and rules established by the Secretary through regulations or any determination of a public nature that he/she issues to such effects.(b) Retail dealers’ licenses shall be issued annually and shall be obtained for each business, site, or commercial establishment. These may be conditioned at any time, provided that the situation requires it to protect the health, welfare, safety, and peace of mind of the People of Puerto Rico. The documents required by the Secretary shall be submitted for each renewal. The fees established in § 32431 of this title shall be paid for each license. Said licenses shall be of the following categories:(1) Category A. — These licenses shall be issued to establishments that sell alcoholic beverages to be consumed in the establishment. Under this category, they can also be sold sealed and corked to be consumed outside of the establishment or its vicinity.(2) Category B. — These licenses shall be issued exclusively for those establishments where alcoholic beverages are sold in corked

d corked to be consumed outside of the establishment or its vicinity.(2) Category B. — These licenses shall be issued exclusively for those establishments where alcoholic beverages are sold in corked and sealed containers to be taken and consumed outside of the establishment and its vicinity.(3) Category C. — This license shall be issued exclusively for those establishments located in air and sea terminals in Puerto Rico engaged in the sale of duty-free alcoholic beverages to persons traveling outside of the jurisdictional limits of the Commonwealth of Puerto Rico. History —Jan. 31, 2011, No. 1, § 5050.06, retroactive to Jan. 1, 2011.
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