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59 chapters · 1,237 sections in this title.
11 GCA § 30101 Imposition
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(a) An excise tax is hereby levied and imposed which shall be assessed and collected monthly, against transient occupants of a room or rooms in a hotel, lodging house, and bed and breakfast, or similar facility located in Guam according to the following schedule: (1) from Septemb…
11 GCA § 30102 Definitions
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As used in this Chapter: (a) Transient occupant of a room or rooms in a hotel, lodging house, and bed and breakfast facility or similar facilities” means those persons who occupy such facilities in a specific location for less than ninety consecutive days. (b) Person means any in…
11 GCA § 30103 Payment of Tax; Penalties
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COL292017 HOTEL AND SIMILAR LODGING HOUSE FACILITIES The tax levied by § 30101 shall be paid to the Commissioner with the monthly return which shall be filed on or before the 20th day of the month following the month during which such taxable incidents occurred. The general provi…
11 GCA § 30104 Records to be Kept
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Every taxpayer shall keep, in the English language, in Guam, and preserve for a period of five (5) years, suitable records of gross proceeds of sales and gross income, and such other books, records of accounts, registers of occupants, cash register tapes, and invoices as may be r…