Title 11 — Finance and Taxation
59 chapters · 1,261 sections in this title.
11 GCA § 22101 Administration and Enforcement
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The provisions of Chapter 26, Article 1, of this Title, notwithstanding §26109 hereof, shall, except as otherwise provided in this Chapter, apply to taxes imposed under this Chapter. SOURCE: GC § 19203.
11 GCA § 22102 Definitions
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As used in this Chapter: (a) Commissioner means the Commissioner of Revenue and Taxation, Government of Guam. (b) Person means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit. SOURCE: GC §…
11 GCA § 22103 Collection
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The payment of taxes imposed by this Chapter shall be at such times and by such means, including returns, stamps, tickets, decalcomania, or such other reasonable devices or methods, as shall be prescribed by the Commissioner by regulation. SOURCE: GC § 19203.2.
11 GCA § 22104 Penalty
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COL 110609 There is hereby imposed a penalty at the rate of twenty-five percent (25%) of the amount of any tax imposed by this Chapter for each quarter or fraction of a quarter that any such tax remains unpaid to the Commis- sioner after the due date. The penalties imposed by §§2…
11 GCA § 22105 Willful Failure to File Return, Supply Information, or Pay
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Tax. Any person required under this Chapter to pay any tax, or by regu- lations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such tax, make such return, keep such record, or supply such information, at the …
11 GCA § 22201 Department; Rules & Regulations
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The Department of Revenue and Taxation shall have responsibility for the implementation of the provisions of this Chapter. SOURCE: GC § 19000 added by P.L. 18-7:16, enacted July 8,1985; R/R by P.L. 19-24:3. COL 110609
11 GCA § 22202 Imposition
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A license fee is imposed on each of the following amusement devices which are operating to produce revenue in Guam on the effective date of this Chapter (apportioned in accordance with §22207 of this Chapter), or thereafter manufactured or constructed in, imported into Guam, main…
11 GCA § 22203 Additional Fee for Poker Machines
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[Repealed.] SOURCE: Added by P.L. 18-33:33 as GC 19200.01. Repealed by P.L. 19-24:3.
11 GCA § 22204 Definition
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[Repealed.] SOURCE: GC § 19200.1 GC. Repealed by P.L. 19-24:7.
11 GCA § 22205 Registration
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Every amusement device shall be registered with the Commissioner in accordance with regulations. Such regulations may provide for a suitable identification certificate, tag, or decalcomania for each device required to be registered. It shall be a misdemeanor for any person to own…
11 GCA § 22206 Liability for Tax
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The tax imposed by this Article shall be the liability of any owner or lessee, or any officer, manager, or representative of any owner or lessee, of the amusement device, or any person operating or managing any business enterprise at which such amusement device is offered for pat…
11 GCA § 22207 Apportionment
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When the tax attaches subsequent to July 1st in any tax year, it shall apply on the basis of one twelfth (1/12) of the annual rate for each full month or fraction thereof remaining in the tax year. SOURCE: GC § 19200.4.
11 GCA § 22208 Declaration of Exemption
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[Repealed.] COL 110609 NOTE: § 22208, enacted by P.L. 17-56 as §19200.5 GC, was repealed by P.L. 19- 4:2. Section 5 of P.L. 19-4 contained the following language: "Section 5. No section of this Act shall be construed to allow the operation of slot machines in the territory of Gua…
11 GCA § 22209 Use of Poker Machine Revenues
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[Repealed.] SOURCE: GC § 19200.05 added by P.L. 18-7:12. Subsection (f) added by P.L. 18-08:6 and (g) by P.L. 18-08:18. Repealed by P.L. 19-24:6.
11 GCA § 22210 Poker Machine Meters
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Each poker machine licensed pursuant to Subsection (e) of § 22202 of this Title shall have a meter as a component part or installed thereon. The meter shall show total cash paid into the machine. Only the Director of Revenue and Taxation or his agent shall have access to the mete…
11 GCA § 22211 Penalty
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Any revenue producing or revenue generating amusement device that is not registered and licensed according to this Chapter, shall be subject to seizure and confiscation. The owner of such device shall be fined Five Thousand Dollars ($5,000.00) for each confiscated amusement devic…
11 GCA § 22401 Imposition
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An excise tax is hereby imposed on each of the following recreation facilities in Guam on the effective date of this Chapter (apportioned in accordance with § 22404), or thereafter manufactured or constructed in Guam, imported into Guam, maintained or permitted in Guam, and used …
11 GCA § 22402 Registration
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Every recreation facility on which a tax is imposed by this Article shall be registered with the Commissioner in accordance with regulations. Such regulations may provide for a suitable identification certificate, tag or decalcomania for each facility required to be registered. I…
11 GCA § 22403 Liability for Tax
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The tax imposed by this Article shall be the liability of any owner or lessee of the facility, or any person operating or managing any such facility or any commercial business enterprise where such facility is offered for patronage. This Section shall not be construed as imposing…
11 GCA § 22404 Apportionment
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When the tax attaches subsequent to July 1 on any tax year, it shall apply on the basis of one-fourth (1/4) of the annual rate for each full quarter and fraction thereof remaining in the tax year. SOURCE: GC § 19202.3. ---------- COL 110609