License taxes and fees.
Section 27
SEC 27. License taxes and fees. — A barrio may levy taxes or fees on the following, at rates that shall not exceed twenty-five percent, in the case of a barrio in a municipality, and ten percent, in the case of barrio in the city, of a similar tax or fee already imposed by the city or municipality: (a) Stores and signs, signboards and billboards displayed or maintained in any place exposed to public view, except those displayed at the place where the profession or business advertised is conducted; and (b) Gamecocks owned by residents of the barrios and on the cockfights conducted therein. Nothing herein shall be construed as to authorize the barrio council to permit cockfights.