Esta ley enmienda el Código de Rentas Internas de Puerto Rico para regular la forma en que los hoteles, apartahoteles, casas de huéspedes y moteles deben detallar los cargos en sus facturas. Prohíbe combinar los impuestos del Gobierno de Puerto Rico con otros cargos del establecimiento, exigiendo que se presenten como partidas separadas: (1) Cargos por estadía por noche, (2) Impuesto del Estado Libre Asociado de Puerto Rico, y (3) Cargos adicionales del hotel, apartahotel, casa de huéspedes y motel. Autoriza a la Compañía de Turismo de Puerto Rico a auditar los libros contables para verificar el pago correcto de impuestos y establece sanciones económicas y/o la revocación del decreto de exención contributiva por incumplimiento.
(Approved March 22, 2003)
To add subsections
(g) ,
(h) , and
(i) , and to amend subsection
(f) of Section 2051 of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," to regulate hotel billing systems in Puerto Rico.
Act No. 299 of September 1, 2000, prohibited hotel owners from imposing or charging their guests any fees as a "fee", "duty", or "tax", or in any other manner indicating that said charge is imposed by the Commonwealth of Puerto Rico when said charges shall not be collected by the Commonwealth of Puerto Rico. The Secretary may impose those sanctions he deems necessary, including, but not limited to, an administrative fine, or the revocation of the tax exemption decree upon any hotelier who violates the dispositions herein.
On April 11, 2001, House Resolution No. 1047 was filed to order the Tourism Committee of the House of Representatives to investigate the application of the aforementioned Act. Said Committee performed an executive visit on June 19, 2001, attended by representatives of the hotel industry and the Government of Puerto Rico, specifically, the Department of the Treasury. The conclusions derived from such visit warrant an amendment to this Act for same to be effective.
Our citizens and visitors are the generators of our tourism industry. It is necessary to protect consumers of our tourism industry with that measure to make same more competitive.
In an executive hearing, and according to evidence presented at the technical office, it became apparent that hotel owners include in their bills those taxes allowed by the Commonwealth of Puerto Rico in the same item and added to the service charges they impose. The result of this is that the item in which taxes are charged collects a $22 %$ tax per night. The citizens that visit us leave with the impression that it is the Government of the Commonwealth of Puerto Rico that imposes this onerous tax, when in reality, the amount allowed by law is $7 %$ for motels, $9 %$ in hotels without casino, and $11 %$ in hotels with casino.
Therefore, it is imperative for this Act to be amended, to set forth the manner in which the taxes and the service charges shall be itemized in hotel bills.
Section 1.-Subsection
(f) of Section 2051 of Act No. 120 of October 31, 1994, as amended, is hereby amended to read as follows: "Section
(f) .-No hotel owner may impose or collect from guests any charges designated as a "fee", "duty", or "tax", or in any other manner indicate that said charge is imposed by the Commonwealth of Puerto Rico, if said charges shall not be collected by the Commonwealth of Puerto Rico."
Section 2.-Subsections
(g) ,
(h) , and
(i) are hereby added to Section 2051 of Act No. 120 of October 31, 1994, as amended, to read as follows: "Section 2051.-
(g) All hotel, apartment hotel, guesthouse, and motel room bills are hereby compelled to detail as separate items the services charges or resort fees, and the government taxes in another exclusive item. It is prohibited to combine any expenses for the guests’ stay in hotels, apartment hotels, guesthouses, and motels in the same group with the taxes imposed by the Commonwealth of Puerto Rico. The bill shall separate obligatorily the following items, which shall read as follows: (1) Charges per stay per night, (2) Commonwealth of Puerto Rico tax, and (3) Additional hotel, apartment hotel, guesthouse and motel charges. Said charges are imposed by the hostelries exclusively as a result of marketing decisions, and not imposed by the Government of the Commonwealth of Puerto Rico.
(h) The Puerto Rico Tourism Company shall hereby be authorized to review the accounting books of hostelries to verify the correct tax payments by means of audits.
(i) The Secretary may impose a sanction, which shall consist of not less than five thousand $(5,000)$ dollars, and not more than twentyfive thousand $(25,000)$ dollars, and/or the revocation of the decree of tax exemption upon any hotelier who violates the dispositions set forth in this Section of the Law. This prohibition on combining expenses shall also apply to the publications of hostelries on the Internet."
Section 3.-This Act shall take effect immediately after its approval.
I hereby certify to the Secretary of State that the following Act No. 88 (H.B. 1480) of the $5^{ ext {th }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to add subsections
(g) ,
(h) , and
(i) , and to amend subsection
(f) of Section 2051 of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," to regulate hotel billing systems in Puerto Rico, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today $25^{ ext {th }}$ of February of 2004.
Elba Rosa Rodríguez-Fuentes Director