The Sala IV constitutional court has rejected appeals from the Puerto Caldera and the Autopistas del Sol seeking to avoid paying municipal business tax. The concession holders argued that they were agents of the state and should not be taxed by the municipalities.
The Puerto Caldera is in the Municipalidad de Esparza, and the Autopistas del Sol is in the Municipalidad de Escazú. Business license fees could be ample because they are based on the income of a company. The business license is called a patente.
The summary of the decision gave no reasons for rejecting the appeal except that the court magistrates decided that the concession
holders should not be exempt from the license fee.
The Puerto Caldera is mainly a cargo port where much of the country’s imported grains are unloaded.