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2271p — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 8 - Additional Income and Internal Revenue Tax Provisions/
  6. Part II - Additional Taxes/
  7. Chapter 216 - Room Occupancy Rate Tax Act Sub/
  8. Subchapter III - Taxes and Obligations § 2271o - Tax/
  9. 2271p
Puerto Rico Legal Code

2271p

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The tax levied in § 2271o of this title shall be paid by the guest at the time of paying the room occupancy rate to the hotelier. History —Sept. 9, 2003, No. 272, § 25, eff. 180 days after Sept. 9, 2003.