Ley 188 del 2001
Resumen
Esta ley enmienda el Código de Rentas Internas de Puerto Rico de 1994 para reducir temporalmente los impuestos sobre las tarifas de ocupación de habitaciones en hoteles, apartahoteles y casas de huéspedes. La medida busca mitigar el impacto económico en el sector turístico tras los ataques del 11 de septiembre de 2001, permitiendo a estos establecimientos retener el 50% de los impuestos recaudados durante un período de transición para ayudar a mantener empleos.
Contenido
| (No. 188) | |
|---|---|
| (Approved December 28, 2001) |
AN ACT
To amend Section 2078 of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," to reduce the taxes on room occupancy rates of hotels, apartment hotels, and guest houses during a transition period.
STATEMENT OF MOTIVES
The state of national alert in which the United States is living after the terrorist attacks of September 11, 2001, has generated a general fear of travel among the citizens for security reasons. The effect of this situation has been felt significantly in all sectors of the tourism industry, particularly in the sector of hotels, apartment hotels, and guest houses. The number of unoccupied rooms has exceeded the acceptable levels of this sector. This situation becomes more acute when it is considered that the industry is experiencing the season of the lowest flow of tourists.
All this has created a true risk that several hotels, apartment hotels, and guest houses shall have to reduce the number of working hours of their personnel, or even dismiss them. This would deprive countless Puerto Rican heads of family from providing sustenance for their household, in turn, becoming a burden for the State.
The purpose of this bill is to file an extraordinary transitory bill to allow a reduction in the operating costs for this sector of the tourism industry during the of season. Thus, the impact on this sector the tourism industry of
what took place in the United States, shall be lessened, thus contributing to keep those direct and indirect tourism related jobs.
BE IT ENACTED BY THE LEGISLATURE OF PUERTO RICO:
Section 1.- To amend Section 2078 of Act No. 120 of October 31, 1994, as amended, to read as follows: "Section 2078.- Terms to Remit Withheld Taxes to the Secretary Any person who pursuant to Section 2076 of this Chapter, is bound to collect and withhold taxes on the retail sale of jewelry, or on room occupancy rates in hotels, apartment hotels, motels or guest houses, shall remit the total amount of the taxes collected during the period comprised between the first $\left(1^{ ext {st }} ight)$ and the last day of each month to the Secretary each month. This remittance shall be delivered no later than the tenth $\left(10^{ ext {th }} ight)$ day of the month following the month that said taxes were collected.
However, any person bound to collect and withhold taxes on room occupancy rates in hotels, apartment hotels, and guest houses pursuant to Section 2051, shall remit to the Secretary only fifty (50) percent of the total amounts collected and withheld therefore after October 14, 2001, and before December 16, 2001. Taxes not remitted to the Secretary pursuant to the provisions of this paragraph shall not constitute income subject to the payment of those taxes imposed under Subtitle A.
The use that hotels assign to the fifty (50) percent room occupancy rates tax that shall not be remitted to the Secretary pursuant to this paragraph shall be supervised by the Department of the Treasury through regulations, circular letters or any other of generally applied administrative provisions. If the Director of the Tourism Company deems necessary, he/she may extend the term up to a maximum of thirty (30) days, and one exemption of up to fifty (50) percent.
Those persons bound to withhold and collect taxes on admission fees to public shows shall remit to the Secretary the total sum of the taxes collected during all shows presented from Monday through Sunday of the preceding week no later than Tuesday of every week. In the case of shows that are not presented regularly, the taxes must be remitted no later than the second $\left(2^{ ext {nd }} ight)$ working day following the date on which the show was presented.
Those persons responsible for collecting and withholding taxes on prizes obtained from race track wagers, the official forms for stamping bets and on prizes obtained by horse owners, shall remit to the Secretary the total amount of the taxes collected no later than the second $\left(2^{ ext {nd }} ight)$ working day following that on which the races were held, regard to which they were collected."
Section 2.- This Act shall take effect immediately after its approval.
CERTIFICATION
I hereby certify to the Secretary of State that the following Act No. 188 (H.B. 1919) of the $2^{ ext {nd }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to amend Section 2078 of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," to reduce the taxes on room occupancy rates of hotels, apartment hotels, and guest houses during a transition period, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today 11th of February of 2005.
Luis Fusté-Lacourt Director