P.R. Laws tit. 29, § 302
Commercial establishments that operate in hotels, paradores, condo hotels, airports, sea ports, or in zones classified as tourist, old or historical zones, or commercial establishments devoted predominantly to the service or sale of items of tourist interest; establishments that operate in facilities devoted to cultural, artisanry, recreational, or sports activities; establishments devoted mainly to fixing and selling prepared meals directly to the public; drugstores; gas stations and commercial establishments located therein; bookstores, posts, kiosks, or stands that sell books, magazines, newspapers, and literary and musical publications or recordings; establishments that operate as part of the facilities of a funeral home or cemetery; and establishments and farmer’s markets, shall not be subject to the restriction on opening provided for under this section. In tourist zones, municipal legislatures may vary the opening and closing hours of commercial establishments devoted to the sale of alcoholic beverages or establishments that disrupt the peace of residents of said zone, by using the procedures established in §§ 4001 et seq. of Title 21, known as the “Autonomous Municipalities Act of the Commonwealth of Puerto Rico of 1991”.
Neither shall these restrictions apply to business establishments operated exclusively by their owners or their owners’ relatives within second-degree of consanguinity or affinity, nor to business establishments owned by natural or juridical persons which do not have more than twenty-five (25) employees in their weekly payroll, including employees under contract. When a business establishment engages in operations covered under the exceptions of this section together with operations not subject to such exceptions, such business may only engage in exempted operations on full-day closing dates established in this section and within the Sunday business-hour schedule established in § 303 of this title. Business establishments not mentioned in this section shall remain closed all day without any type of work being performed, except that at the discretion of the owner, agent, manager or person in charge of the business, those tasks that are related to the continuity of its operations and maintenance may be performed on the following dates:
(a) January 1
(b) January 6
(c) Good Friday
(d) Easter Sunday
(e) Mother’s Day
(f) Father’s Day
(g) General Elections Day
(h) Thanksgiving
(i) December 25
History —Dec. 1, 1989, No. 1, p. 633, § 3; Dec. 31, 1997, No. 212, § 1; Nov. 16, 2009, No. 143, § 3; July 30, 2010, No. 115, § 1, retroactive to Nov. 16, 2009.