Claim $\frac{f(z)}{P(z)}$ is an entire function.
Proof: $\frac{f(z)}{P(z)}$ is analytic on $\{ z| P(z) \neq 0 \}$. To prove the claim, we need to show that if $P(z_0)=0$ then $\frac{f(z)}{P(z)}$ is analytic at $z_0$.
Since $P(z_0)=0$ we have $f(z_0)=0$. Let $m$ be the order of $z_0$ for $f(z)$ and
$n$ be the order of $z_0$ for $P(z)$ and. Then, there exists analytic functions $h(z)$ and polynomial $Q(z)$ so that
$$f(z)=(z-z_0)^mh(z) \,;\, P(z)=(z-z_0)^nQ(z) \,,$$
and $Q(z_0) \neq 0 \,;\, h(z_0)\neq 0$$
We have
$$\frac{f(z)}{P(z)}=(z-z_0)^{n-m} \frac{h(z)}{Q(z)}$$
Since $Q(z_0) \neq 0$, if $n -m \geq 0$ we are done. We finish the proof by showing that this is the case.
Assume by contradiction that $n<m$. Then, the inequality above yields:
$$|(z-z_0)^n h(z)| \leq M|(z-z_0)^m Q(z)| \Rightarrow |h(z)| \leq M|(z-z_0)^{m-n} Q(z)| \forall z \neq z_0 $$
Since $n-m >0$ we get that
$$|h(z_0)|=\lim_{z \to z_0}|h(z)| \leq \lim_{z \to z_0}M|(z-z_0)^{m-n} Q(z)| \leq 0 \,.$$
Thus $h(z_0)=0$ Contradiction.
This proves the claim.
The Strong Liouville Theorem follows by applying the Liouville Theorem to $\frac{f(z)}{P(z)}$.