Upon enactment of this Act, and each fiscal year thereafter: (a) Sums based on twenty percent (20%) of the total Use Tax collected in the previous fiscal year shall be appropriated to the “Customs, Agriculture and Quarantine Inspection Services Fund” to cover costs associated with Use Tax collection inspection activities. This appropriation is continuous, but is contingent on the annual submission of a detailed budget to I Liheslaturan Guåhan by the Director of the Customs and Quarantine Agency. (b) Sums based on twenty percent (20%) of the total Use Tax collected in the previous fiscal year shall be appropriated to the “Department of Public Works Services Village Roadway Funds” to cover costs associated with improvements, repairs, and general maintenance to roads on Guam not covered by Office of Federal Highway Funds. This appropriation is continuous, but is contingent on the annual submission of a detailed budget to I Liheslaturan Guåhan by the Director of the DPW. (c) Sums based on twenty percent (20%) of the total Use Tax collected in the previous fiscal year shall be appropriated to the “Guam Environmental Trust Fund” to cover costs associated with preserving Guam’s natural resources. This appropriation is continuous, but is contingent on the annual submission of a detailed budget to I Liheslaturan Guåhan by the Administrator of the GEPA. Notwithstanding any other provision of law, the monies appropriated by this section, supra, shall be placed in the Guam Environmental Trust Fund within twenty (20) days following the end of the month that the funds where collected. (d) Sums based on twenty percent (20%) of the total Use Tax shall be appropriated to the Guam Department of Education to prioritize capital improvement and deferred maintenance, strengthen safe learning environments and Americans with Disabilities Act (ADA) compliance, support instructional needs without duplicating federally funded services, and fund the maintenance-of-effort requirements for Head Start and Special Education (SPED) programs. The appropriation is continuous and contingent on the annual submission of a detailed budget. The Superintendent of Education shall annually submit a detailed budget to I Liheslaturan Guåhan. Enactment Date. This Act shall be effective on October 1, 2027. (e) Sums based on ten percent (10%) of the total Use Tax shall be appropriated to the Department of Public Health and Social Services (DPHSS), Environmental Health Revolving Fund to cover costs associated with regulatory activities, including inspections of all food, drugs, cosmetics, and medical devices imported, distributed, and sold on Guam, training and building workforce capacity, and other activities authorized for use from the Environmental Health Revolving Fund. The appropriation is continuous and contingent on the annual submission of a detailed budget. The Director of the Department of Public Health and Social Services shall annually submit a detailed budget to I Liheslaturan Guåhan. Enactment Date. This Act shall be effective on October 1, 2027. SOURCE: Added by P.L. 25-138:4 (May 22, 2000). Amended by P.L. 31-077:XII:37(f) (Sept. 20, 2011). Subsection (c) amended by P.L. 38-060:XII:54 (Sept. 29, 2025). Subsection (d), (e) added by P.L. 38-136:XII:69, 68 (Aug. 28, 2026), effective October 1, 2027.
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COL 2026-10-26