(a) Se concede una exención de un noventa por ciento (90%) para fines de la contribución sobre ingresos a individuos, corporaciones y sociedades, del ingreso proveniente de la venta de boletos de entrada para ferias artesanales, agrícolas, artísticas, culturales y eventos deportivos siempre que concurran los siguientes requisitos:
(1) La actividad o evento tiene que celebrarse dentro de una de las zonas especiales delimitadas por la Junta a tenor con este capítulo.
(2) Al menos el cincuenta por ciento (50%) de las personas empleadas para la actividad o evento por la persona que reclama la exención deben ser residentes bona fide de Castañer.
(b) El Departamento de Hacienda establecerá por reglamento el procedimiento para acogerse a esta exención.
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