Excepto según se dispone a continuación o en la sec. 33344 de este título, ningún municipio, autónomo o no, del Gobierno de Puerto Rico, podrá imponer o recaudar ninguna contribución o impuesto establecido en este Código. Se exceptúan de esta disposición los arbitrios de construcción y el impuesto sobre el volumen de negocio autorizados por las secs. 4001 et seq. del Título 21, conocidas como “Ley de Municipios Autónomos” y las secs. 5001 et seq. del Título 21, conocidas como “Ley de Patentes Municipales”, respectivamente, cuya imposición por los municipios queda expresamente autorizada. No obstante, cuando la aplicación de la Ley de Municipios Autónomos y la Ley de Patentes Municipales, conjuntamente con la aplicación de este Código produzca una situación contributiva insostenible por infringir alguna prohibición constitucional, si dicha situación fuere sostenible mediante la imposición y cobro de una sola de las contribuciones o impuestos, prevalecerá la contribución o el impuesto fijado en este Código.
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