Piroca,
Sometimes it's not a big deal. 5 minutes, and you're outa there. But there are some months, some days, at certain times of the day, where the line to pay your departure tax can be out the door, down the sidewalk, and over an hour long.
Obviously, the 2 times that you departed SJ, you hit the airport at a good time of day. But, many of us, who fly to CR 6 - 8 times per year, have learned, and know better. I've flown in/out of CR 10 times in the past 14 months, and at least half of my trips, that line was a mile long, and I was very happy that I took the extra 5 minutes (upon arrival) to pay that tax instead of waiting. YMMV.
And, although it is not necessary to get this menial task out of the way upon arrival, it is CERTAINLY necessary to pay it at some point between the time you arrive and the time you depart. So, why take a chance? By doing it upon arrival, it's quick, painless, and one less thing to worry about when you're draggin' ass after a few days of drinking, mongering and suffering from sleep depravation.
But, if you're a gambling man......what the hell......take a chance !!!
_________________ You ALWAYS have an option ....... "NEXT" !!! 
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