Todo hostelero o cualquier persona debidamente autorizada mediante la certificación de la Junta de Directores, en caso de que una corporación, o mediante un poder especial mediante notario, en caso de una persona natural o sociedad legal, a actuar a nombre de éste, que refleje una deuda por impuesto sobre el canon por ocupación de habitación, según establecido en la sec. 2271o de este título, podrá acogerse a la alternativa del plan de incentivos aplicable para el pago de la deuda creada por este capítulo.
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