of the First Special Session of the Tenth Legislature of Porto Rico August 13 to August 23, 1923 Leyes y Resoluciones Primera Legislatura Extraordinaria de la Décima Asamblea Legislativa de Puerto Rico 13 a 23 de Agosto de 1923 [No. 1.] AN ACT TO AMEND SECTIONS 6 AND 33 AND PARAGRAPHS 1, 7, 14 AND 43 OF SECTION 20 AND PARAGRAPH 28 OF SECTION 21 OF "AN ACT TO PROVIDE REVENUES FOR THE PEOPLE OF PORTO RICO, BY LEVYING CERTAIN EXCISE AND LICENSE TAXES FOR THE PRACTICE OF CERTAIN PROFESSIONS, INDUSTRIES OR BUSINESSES; TO REGULATE THE MANUFACTURE, USE AND SALE OF ALCOHOLIC PREPARATIONS AND OTHER ARTICLES; TO IMPOSE CERTAIN PENALTIES; TO REPEAL THE EXCISE AND LICENSE TAX LAWS NOW IN FORCE; AND FOR OTHER PURPOSES," APPROVED JULY 28, 1923, AND TO ADD A NEW SECTION TO SAID ACT TO BE KNOWN AS SECTION 17 a. Be it enacted by the Legislature of Porto Rico: Section 1.-That section 6 of "An Act to provide revenues for The People of Porto Rico, by levying certain excise and license taxes for the practice of certain professions, industries or businesses; to regulate the manufacture, use and sale of alcoholic preparations and other articles; to impose certain penalties; to repeal the excise and license tax laws now in force; and for other purposes," approved July 28, 1923, is hereby amended to read as follows: "Section 6.-Definition of the phrase ad valorem.-For the purposes of this Act the phrase ad valorem shall be construed to mean the cost of an article after it is in the possession of a person, plus a reasonable benefit to be estimated at ten per cent over the amount of said cost, unless such person proves, to the satisfaction of the Treasurer of Porto Rico, that the profit obtained on said article is less than said ten per cent; Provided, That the word "person as used in this section shall be given the meaning given thereto in section 7 thereof." Section 2.-A new section is hereby added to the aforesaid Excise Tax Law of Porto Rico, to be known as section 17 a, which shall read as follows: "Section 17 a.-Manufacturers.-That for the purposes of this Act the term 'manufacturers' shall be construed to mean: (a) all persons engaged in the manufacture or production of taxable articles; (b) all persons who not being the producers of said taxable. 2 [No. 1.] LEY PARA ENMENDAR LAS SECCIONES 6 Y 33 Y LOS INCISOS 1, 7, 14 Y 43 DE LA SECCION 20 Y EL APARTADO 28 DE LA SECCION 21 DE LA "LEY PARA PROVEER RENTAS PARA EL PUEBLO DE PUERTO RICO, MEDIANTE LA IMPOSICION DE CIERTOS ARBITRIOS Y DE LICENCIAS PARA EJERCER DETERMINADAS OCUPACIONES, INDUSTRIAS C NEGOCIOS; PARA REGULAR LA FABRICACION, USO Y VENTA DE PREPARACIONES ALCOHOLICAS Y OTROS ARTICULOS; PARA IMPONER CIERTAS PENALIDADES.; PARA DEROGAR LAS LEYES VIGENTES SOBRE ARBITRIOS Y LICENCIAS; Y PARA OTROS FINES," APROBADA EN 28 DE JULIO DE 1929, Y PARA AGREGAR UNA NUEVA SECCION A DICHA LEY, DENOMINADA SECCION 17 a. Decrétase por la Asamblea Legislativa de Puerto Rico:" Sección 1.-Que la sección 6 de la ley "Para proveer rentas para El Pueblo de Puerto Rico, mediante la imposición de ciertos arbitrios y de licencias para ejercer determinadas ocupaciones, indus trias o negocios, para regular la fabricación, uso y venta de preparaciones alcohólicas y otros artículos; para imponer ciertas penalidades; para derogar las leyes vigentes sobre arbitrios y licencias; y para otros fines" aprobada en julio 28 de 1923, queda por la presente enmendada de manera que se lea como sigue: "Sección 6.-Definición de la frase "ad-valorem."-A los efectos de esta ley la frase ad-valorem se interpretará como significativa del costo del artículo una vez en poder de la persona, más un beneficio razonable que se estimará en un diez por ciento sobre dicho costo, si la persona no probare, a satisfacción del Tesorero de Puerto Rico, que el beneficio que obtiene de dichos artículos es inferior a dicho por ciento; Disponiéndose que la palabra "persona" según se emplea en esta Sección tendrá la significación dádale en la Sección 7 de esta ley." Sección 2.-Por la presente se agrega una nueva Sección a la "Ley de Arbitrios de Puerto Rico", antes mencionada, que se denominará sección 17 a., y que se leerá como sigue: "Sección 17 a.-Fabricantes.-Para los efectos de esta Ley se entenderá por "fabricantes": (a) toda persona que se dedique a la manufactura o producción de artículos tributables; (b) toda persona que no siendo la productora de dichos artículos tributables los 3 articles shall prepare or pack them for the market as a manufacturer's product." Section 3.-That paragraphs 1, 7, 14 and 43 of section 20 of the "Excise Tax Law of Porto Rico," hereinabove mentioned, are hereby drafted to read as follows: "1. Alcohol.-On absolute alcohol, and on all absolute alcohol by volume, contained in arry, liquor, liquid or spirituous beverage, produced by distillation or other process not expressly included in other paragraphs of this section and produced, manufactured, sold, used or consumed Porto Rico, for medicinal, industrial or scientific purposes only, a tax of one dollar and sixteen cents ($1.16) for each liter or fraction of a liter; Provided, That when alcohol is denatured at a distillery or denaturing plant for use as fuel in its liquid state, and when alcohol is specially denatured at a distillery or denaturing plant for industrial purposes, according to the formulae approved by the Federal Prohibition Department, it shall pay no tax whatever." 7. Still wines.-On all still wines containing one half of one per cent (2 of 1%) or more of absolute alcohol by volume, or any imitation or substitute thereof, produced, manufactured, sold or consumed in Porto Rico for medicinal or industrial purposes, a tax of fifty (50) cents on every liter or fraction of a liter. When such wines contain more than fifteen (15) per cent of absolute alcohol by volume, there shall be paid an additional tax of one (1) dollar for every liter or fraction thereof on the volume of absolute alcohol contained in excess.' "14. Sugar. Every factory producing or manufacturing sugar in Porto Rico shall be assessed a manufacturing charge of four (4) cents on each hundredweight of sugar manufactured or produced; Provided, That said tax shall be required and collected by the Treasury at the factories themselves where the sugar is produced or manufactured and before it is placed on the market." 43. Safes.-On all safes produced, manufactured, sold or used in Porto Rico, a tax of ten (10) per cent ad valorem." |