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Bill

RS 326

Para ordenar a la Comisión de Turismo, Recursos Naturales y Ambientales del Senado de Puerto Rico, realizar una investigación sobre el cumplimiento de la Compañía de Turismo de Puerto Rico con las disposiciones del Artículo 26 de la Ley 272-2003, conocida como “Ley del Impuesto sobre el Canon por Ocupación de Habitación del Estado Libre Asociado de Puerto Rico”, según enmendada, en torno al requisito de notificación a los municipios del registro de entidades dedicadas al negocio de Alojamientos Suplementarios a Corto Plazo (short term rentals); y para otros fines relacionados.

2025-2028 Session

Senate investigates Puerto Rico Tourism Company's compliance with notifying municipalities of short-term rental operator registrations under tax law requirements.

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Bill Summary · RS 326

Legislative bill overview

Bill RS 326 directs Puerto Rico's Senate Tourism, Natural Resources and Environmental Commission to investigate whether the Puerto Rico Tourism Company is complying with Article 26 of Law 272-2003 regarding notification requirements to municipalities about registered short-term rental (STR) entities. The bill specifically examines whether municipalities are being properly informed when entities register their STR businesses for occupancy tax purposes.

Why is this important

Short-term rental regulation has become a critical issue in Puerto Rico's municipalities, affecting local housing availability, tax collection, and community character. Proper municipal notification ensures local governments can enforce zoning laws, collect taxes, and manage STR impacts on neighborhoods. This investigation could reveal enforcement gaps that undermine municipal authority and revenue.

Potential points of contention

  • STR industry impact: Tourism operators may resist increased municipal oversight, viewing it as burdensome regulation that could limit their business expansion and profitability
  • Tax compliance and revenue distribution: Disputes may arise over whether current notification systems adequately capture all STR operators and ensure proper tax remittance to both the government and municipalities
  • Municipal vs. central authority: The investigation may highlight conflicts between what the Tourism Company reports and what municipalities claim they receive, raising questions about institutional accountability and resource allocation

Compiled from official sources — confirm details with the bill’s official record.

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