Municipal Taxes

The Commercial Fee is a monetary charge that taxpayers must pay to the Municipality in return for specific services that oversee and regulate economic activities.

Its purpose is to fund the following municipal services:

• Licensing and Oversight: control, registration, zoning and inspection services for the licensing of shops, industries, warehouses for goods or assets, and service activities.
• Public Services: oversight of public services operated by private, state, autonomous or mixed entities that carry out economic activities within the jurisdiction.
• Activities in Third-Party Premises: oversight, inspection and registration of those who carry out economic activities in physical spaces made available by third parties within the municipality.

Who must pay it? This fee is mandatory for anyone who habitually carries out business, commercial, industrial, professional, scientific, service or trade activities, or any other activity for profit, regardless of the nature of the person or entity, including cooperatives and mutual associations.

Note that the service may be provided ex officio or at the taxpayer’s request, and that lacking a municipal license does not exempt anyone from paying the fee when the taxable activity is carried out.