Room Tax Division Hoteliers Registry Room Tax Endorsed Lodging Name Classification Rooms Rooms "El Sueño de Papi" Short-Term Lodging 1 1412 Peñamar Ocean Club Short-Term Lodging 1 2069 Ocean Park Short-Term Lodging 1 324 Oceanview Short-Term Lodging 1 352 San Juan Short-Term Lodging 8 413 Apartments Short-Term Lodging 5 5 Star Vacation Home Short-Term Lodging 1 506 Peña Mar Short-Term Lodging 1 70 Calle Washington Short-Term Lodging 1 8th and Ocean Beach Front Villa Short-Term Lodging 11 A Touch of Glass Beach House Short-Term Lodging 1 Ababor Suites Short-Term Lodging 3 Abel N. Rodríguez Short-Term Lodging 1 AC Hotel San Juan Condado (Radisson Ambassador Plaza) Hotel w/o Casino 233 233 Acacia Seaside Inn Guest House 4 21 Acevedo's Beach Studio Rental Short-Term Lodging 1 Ada I. Ramos Meléndez Short-Term Lodging 1 Ada N. Robles Ortiz Short-Term Lodging 1 Adaymee Cofresi Short-Term Lodging 1 Adiatna Moux Morales Short-Term Lodging 5 Adoquín 307 Short-Term Lodging 1 Adriana Lozano Lugo Short-Term Lodging 1 Adriana Resort Apartment Short-Term Lodging 1 Adventures in Paradise 1, LLC Short-Term Lodging 1 Adventures in Paradise 2, LLC Short-Term Lodging 1 Adventures Inn Short-Term Lodging 8 Aguada of the Seas Short-Term Lodging 10 Aguadilla Guest House Guest House 5 Aguadilla Tropical Paradise Short-Term Lodging 1 1 / 74 Room Tax Division Hoteliers Registry Room Tax Endorsed Lodging Name Classification Rooms Rooms Aguadilla Vacation Rental Las Delicias Short-Term Lodging 1 Agustín Vargas Droz Short-Term Lodging 3 Ahmed Aymat Short-Term Lodging 1 Aida Echevarria Quiñonez Short-Term Lodging 1 Aida Luz Santa Miranda Short-Term Lodging 1 Aida Plaud Short-Term Lodging 2 Aida Silvestry Short-Term Lodging 1 Airbnb Ángel Manuel Rodríguez Alonso Short-Term Lodging 1 Airbnd 2-3 Bedroom SJ Area Short-Term Lodging 1 Akasha Vacation Rentals Short-Term Lodging 2 AlaSol Short-Term Lodging 2 Albert J. Rivera-Ayala and Edgar Ríos Cosme Short-Term Lodging 1 Alberto Cabrer Candelaria Short-Term Lodging 1 Alberto Laborda Short-Term Lodging 1 Alberto Lugo Short-Term Lodging 1 Alberto M. Marzullo Short-Term Lodging 1 Alejandro Baccani Vázquez Short-Term Lodging 1 Alfonso J. Pardo - Isabel M. Pardo Short-Term Lodging 1 Alfred E. Valiente Short-Term Lodging 1 Alicia Figueroa Short-Term Lodging 1 Alma Bair Short-Term Lodging 1 Alma Jenisse Vélez Short-Term Lodging 1 Almas Agradecidas Short-Term Lodging 4 Almirante Short-Term Lodging 1 Aloft Ponce Hotel w/o Casino 150 Alott, a Castle and the Sea Short-Term Lodging 1 Alquila en Costa Del Mar Short-Term Lodging 1 Alquiler Vacaciones Luis Santiago Short-Term Lodging 1 Alvilda Robles Short-Term Lodging 2 2 / 74 Room Tax Division Hoteliers Registry Room Tax Endorsed Lodging Name Classification Rooms Rooms Alvin Román Negrón Other Classification 1 Amanda Room Short-Term Lodging 1 Amapola House Short-Term Lodging 1 Amapola Inn Guest House 5 Amayra Castro Dieppa Short-Term Lodging 3 Amazing PH at Old SJ Short-Term Lodging 1 AMIRAGE Short-Term Lodging 3 Amy Lang Short-Term Lodging 1 Ana L. Colón Avilés Short-Term Lodging 2 Ana L. Rodríguez Koster Short-Term Lodging 1 Ana M. Rodríguez Carrasquillo Short-Term Lodging 1 Ana Mendoza Short-Term Lodging 1 Ana Milagros Limardo Short-Term Lodging 1 Anamis Suárez Short-Term Lodging 1 Anchor Room Short-Term Lodging 1 Andalucia Vacation Rentals Short-Term Lodging 11 Anderson Real Estate Investment and Mar Short-Term Lodging 1 Andrades By the Sea Short-Term Lodging 4 Andre Gierbolini Norat Short-Term Lodging 1 Andrea Durland Short-Term Lodging 1 Andrei Miranda Short-Term Lodging 6 Andrés A. García González Short-Term Lodging 1 Andrés Einstoss Krumbein Short-Term Lodging 1 Andrew Starkweather Short-Term Lodging 1 Andrew T. Kagan Short-Term Lodging 2 Angel D. Rivera Short-Term Lodging 1 Angel E. Maldonado López Short-Term Lodging 1 Ángel L. López Hernández Short-Term Lodging 1 Ángel L. Tapia Flores Short-Term Lodging 1 3 / 74 Room Tax Division Hoteliers Registry Room Tax Endorsed Lodging Name Classification Rooms Rooms Ángel M. Rodríguez Báez Short-Term Lodging 1 Ángel Manuel Rivera Short-Term Lodging 1 Ángel Medina Ruperto Short-Term Lodging 1 Angela Naranjo Short-Term Lodging 2 Anibal S. Acevedo Vila Short-Term Lodging 1 Anissa C. Méndez Short-Term Lodging 1 Anixa Pizarro Short-Term Lodging 1 Ann Ashton Keegan Short-Term Lodging 1 Anna Canaparo Short-Term Lodging 2 Anna Martín Short-Term Lodging 1 Annette Silver Short-Term Lodging 1 Annie Astor Short-Term Lodging 1 Anthony Avilés Short-Term Lodging 1 Anthony Meléndez Nieves Short-Term Lodging 1 Antillana Properties Short-Term Lodging 2 Antonio Castro Taffanelly y/o Ángel Rivera Gómez Short-Term Lodging 1 Antonio Fullana-Morales Short-Term Lodging 1 Antonio J. Ortiz Martí Short-Term Lodging 1 Antonio Zapata Short-Term Lodging 1 Apartamentos Adamaris Guest House 21 Apartamentos Don Paco Short-Term Lodging 2 Apartamentos Kenny Short-Term Lodging 5 Apartamentos Paumel Short-Term Lodging 4 Apartamentos Playa Santa Solar 34 Other Classification 2 Apartamentos Plaza Short-Term Lodging 2 Apartments on the Beach Short-Term Lodging 5 Aponte - Lugo Management Other Classification 6 Apt. 3 Blocks from Ocean Park Beach Short-Term Lodging 1 Apt. Studio Don Rubén Short-Term Lodging 1 4 / 74 Room Tax Division Hoteliers Registry Room Tax Endorsed Lodging Name Classification Rooms Rooms Aquarius Vacation Club @ Boqueron Beach Resort Time Sharing 88 88 Aquarius Vacation Club Golden Sand Villas Condo-Hotel 104 104 Aquatika Short-Term Lodging 1 Aquatika "Paraíso Tropical" Short-Term Lodging 1 Aquatika "Paraíso Tropical" Short-Term Lodging 1 Aquatika 502 Short-Term Lodging 1 Aquatika 6003 Short-Term Lodging 1 Aquatika 6502 Short-Term Lodging 1 Aquatika 7402 Short-Term Lodging 2 Aquatika 7701 Short-Term Lodging 1 Aquatika Apt. Short-Term Lodging 1 Aquatika Beach Resort Short-Term Lodging 1 Aquatika Complex Short-Term Lodging 1 Aquatika Paraíso Tropical Short-Term Lodging 1 Aquatika Paraíso Tropical Short-Term Lodging 2 Aquatika Puerto Tropical Apto. 2302 Short-Term Lodging 1 Área Rec. Adrián Heriberto Acevedo Administered by the municipality of Las Marías 8 Arecibo Inn Hotel w/o Casino 39 Arecibo Ocean Front Short-Term Lodging 1 Arecibo Sea Breeze Short-Term Lodging 2 Arenas Beach Apartments Short-Term Lodging 7 Arenas y Mar Short-Term Lodging 2 Ari's Guest Home Short-Term Lodging 1 Arlet Aviation Short-Term Lodging 1 Arnaldo Pérez Morales Short-Term Lodging 1 Arnaldo Tousset Hernández Short-Term Lodging 1 Arsenio Joel Acevedo Varela Short-Term Lodging 1 Arthur Hintz Short-Term Lodging 1 Arthur Wible & Andrés R. Gómez Short-Term Lodging 1 5 / 74 Room Tax Division Hoteliers Registry Room Tax Endorsed Lodging Name Classification Rooms Rooms Arturo Bauermeister Short-Term Lodging 1 Arturo G. Torres Short-Term Lodging 1 Arturo Izquierdo Díaz Short-Term Lodging 1 Ashford 890 Short-Term Lodging 1 Ashford Imperial 2301 Elegant Suite Short-Term Lodging 1 Ashley Martínez Short-Term Lodging 1 Astrea Young Short-Term Lodging 1 At The Waves Short-Term Lodging 1 At Wind Chimes Inn Hotel w/o Casino 56 23 Atlantic Beach Hotel Hotel w/o Casino 42 Atlantic Sand Oasis Short-Term Lodging 6 Atlantic Village Short-Term Lodging 8 Augusto Rosario Short-Term Lodging 1 Aurea I. Pedraza Peña Short-Term Lodging 1 Aurora Gutierrez Fernández Short-Term Lodging 1 Aurora's Loft Short-Term Lodging 1 Axel Bonilla Rosario Short-Term Lodging 1 Azul ESJ Collection (ESJ Towers) Condo-Hotel 273 283 Babala Corporation Short-Term Lodging 2 Bahía Beach Resort Vacation Rentals Short-Term Lodging 17 Bahía del Mar Short-Term Lodging 1 Bahía House Short-Term Lodging 1 Bahía Real #A-202 Short-Term Lodging 1 Balsalobre Radiology Services Short-Term Lodging 1 Bamboo Breeze Apts. Short-Term Lodging 2 Bambú Motel Motel 107 Bananas Resort Guest House 7 Barefoot Adventures Short-Term Lodging 2 Barefoot Travelers Rooms Short-Term Lodging 3 6 / 74 Room Tax Division Hoteliers Registry Room Tax Endorsed Lodging Name Classification Rooms Rooms Bargellini Paraíso LLC Short-Term Lodging 1 Barry A. Rugg Short-Term Lodging 1 Base Hostel Other Classification 31 Batlle Zaharas Living & Grantor Trust Short-Term Lodging 1 Baúl de Margarita Short-Term Lodging 15 Bayron Bay Villa Short-Term Lodging 1 BBC Realty Short-Term Lodging 45 Beach Bum Paraíso Short-Term Lodging 1 Beach City 2010, Inc. Short-Term Lodging 13 Beach Front Villa-Embassy Aquarius Short-Term Lodging 1 Beach House Rooms @ Ocean Park Beach Short-Term Lodging 3 Beach Paradise Villas Short-Term Lodging 2 Beach Time Short-Term Lodging 1 Beach Villa-Embassy Aquarius Short-Term Lodging 2 Beachfront Apartment Short-Term Lodging 2 Beachside Villas Short-Term Lodging 2 Beatriz Rosado Díaz Short-Term Lodging 2 Belén Rivera Torres DBA Casa Belén Short-Term Lodging 1 Bella Villa Short-Term Lodging 1 Bella Vista Apartment, Peña Mar Short-Term Lodging 1 Bellesol Short-Term Lodging 1 Bello Horizonte Short-Term Lodging 1 Benjamín Jorge Báez Short-Term Lodging 2 Benjamin Morales Short-Term Lodging 1 Benjamín Rosario Short-Term Lodging 1 Bermica Short-Term Lodging 1 Bernardo Fiol Lecaroz Short-Term Lodging 2 Bertha Estrada de Sambolin Short-Term Lodging 1 Beside the Pointe on the Beach Guest House 8 9 7 / 74 Room Tax Division Hoteliers Registry Room Tax Endorsed Lodging Name Classification Rooms Rooms Best Beach Front Short-Term Lodging 1 Best Western Plus Condado Palm Inn & Suites (Diamond Palace) Hotel w/o Casino 151 151 Betty Enriquez Short-Term Lodging 1 Beverly Sierra Albertorio Short-Term Lodging 1 BHC Short-Term Lodging 1 Bill Sefried Short-Term Lodging 2 Bird Nest Studio Short-Term Lodging 2 Blazhiyevskyy Short-Term Lodging 1 Blue Boy Inn Guest House 8 Blue Horizon Boutique Resort (Inn on the Blue Horizon) Guest House 7 10 Blue House Short-Term Lodging 6 Blue Nest Short-Term Lodging 4 Blue Ocean Other Classification 13 Blue Whales Apts.