@cate_long PRmunicipal construction excise tax is valid as a matter of federal constitutional law. SCOTUS has been explicit the construction excise tax falls on the private contractor that performs the work, an independent taxable entity that enjoys no tax exemption on Fed funded projects.
Puerto Rico ranked 3rd lowest in local government systems in the U.S. per capita! With just 78 municipalities for 3.2M people (2.42 per 100,000). US average 48.99 per 100,000 🏛️ #PuertoRico#LocalGovernment#Census2022@AlcaldesPR@FOMBPR