Esta ley enmienda la "Ley de Patentes Municipales" para eximir del pago de patentes municipales a las plantas procesadoras de atún que tengan 300 o más empleados en la misma instalación. El propósito es incentivar y retener la industria de procesamiento de atún en Puerto Rico, especialmente en la región occidental, para mitigar la pérdida de empleos y fomentar la competitividad.
(Approved December 25, 2002)
To add clause (33) to Section 9 of Act No. 113 of July 10, 1974, as amended, known as the "Municipal License Tax Act," in order to exempt tuna processing plants that have 300 or more employees in the same facility from the payment of municipal licenses.
The industry devoted to tuna processing in Puerto Rico, is facing its worse crisis due to the high cost of fish and manpower. These two factors are added to the fact that our geographic location is no longer a strategic one in terms of fishing and to the effects of the Coastal Laws in everything related to maritime transportation. We cannot forget that at a given time of our history, this industry represented over 10,000 jobs in Puerto Rico and that the changes in economic vision through time have caused that this industry has made worldwide adjustments, which have had direct repercussions on the places where tuna is processed.
When we witness the economic and social impact suffered by the Western Region, mainly the Municipality of Mayagüez with the total closing of the "Star Kist" tuna processing plant, we ask ourselves what we have failed to do or offer as Government so that the thousands of families that will soon lose their jobs, can keep them. The only lessons learned from the closing of "Star Kist" in Mayagüez are, among others, that the imminent decision to close an enterprise cannot be underestimated, and that Puerto Rico cannot be competitive in the $21^{ ext {st }}$ century without Puerto Rican vision
and incentives. The Government of the Commonwealth of Puerto Rico must be aggressive and creative to face the challenges of the present courageously and successfully. Today we have to produce practical and real options to defend the thousands of heads of families who may soon be unemployed.
A municipality is the political and government body that, in first instance, absorbs and is affected at all levels by the closing of a workplace. The municipal government is lacerated in multiple areas, but unemployment is the area that most concerns any Mayor. A person who wishes to produce and is unable to do so because of the lack of a workplace, becomes immersed in anguish and despair which leads to a low self-esteem. If our people are our best resource and they feel this way, then Puerto Rico will not be able to succeed at either short or long term. The Municipality, as legal entity, has infinite standards or measures that allow it to obtain money from the different activities that are carried out in it. One of the many existing laws is Act No. 113 of July 10, 1974, as amended, known as the "Municipal Licenses Tax Act." The Supreme Court of Puerto Rico, in the case of Coca Cola vs. Municipality of Aguadilla, 99 D.P.R. 839, stated "It is the purpose of the Municipal LicenseTax Act to empower each municipality to impose a license tax on the specific operatiosn of an industry or business carried out within its jurisdiction."
Within any efforts or united front that the Government of the Commonwealth of Puerto Rico wishes to undertake to keep and attract tuna processing plants in order to generate jobs, it has to count on the support and commitment of Municipal Governments, which in the long run will be the beneficiaries. Having the vision of being competitive at world level, granting Puerto Rican incentives with the immediate purpose of creating jobs for our people, this Legislature has again taken command by adding clause (33) to
Section 9 of the "Municipal Licenses Tax Act," supra, to exempt tuna processing plants from the payment of municipal license fees, when they have 300 or more employees in the same facility. By developing this Puerto Rican municipal incentive, we shall be an attraction for Puerto Rico to be projected as a viable option, so that the "Star Kist," plant that left, may revaluate its decision, retain the "Bumble Bee" plant, and attract any other enterprise related to this industry that wishes to operate in Puerto Rico.
Section 1.- Clause (33) is hereby added to Section 9 of Act No. 113 of July 10, 1974, as amended, known as the "Municipal License Tax Act," to read as follows: "Section 9.- Exemptions The following shall be exempted from the payment of the municipal license tax levied by authority of this Act to: (1) $\ldots$ (33) Any plant or industry engaged in the processing of tuna that have 300 or more employees in the same facility."
Section 2.- This Act shall take effect immediately after its approval.
I hereby certify to the Secretary of State that the following Act No. 304 (S.B. 305) of the $\underline{4}^{ ext {th }}$ Session of the $\underline{14}^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to add clause (33) to Section 9 of Act No. 113 of July 10, 1974, as amended, known as the "Municipal License Tax Act," in order to exempt tuna processing plants that have 300 or more employees in the same facility from the payment of municipal licenses, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today $30^{ ext {th }}$ of September of 2004.
Elba Rosa Rodríguez-Fuentes Director