Title 11 — Finance and Taxation

(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…

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…

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…

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…

Any person, required under this Chapter to collect, account for, and pay over the tax imposed by this Chapter, who willfully fails to collect or truthfully account for and pay over such tax shall be guilty of a felony. Evidence of personal use of any such tax so collected by the …

(a) Sales or retail sales shall not include specific, individual transactions in which the price or charge for the commodity, property, or service being sold is less than One Dollar ($1.00). (b) The tax imposed by this Chapter shall not apply to any property, or consumption of su…

(a) There is hereby created, separate and apart from other funds of the government of Guam, a fund known as the Tourist Attraction Fund (hereinafter TAF). The TAF shall not be commingled with the General Fund and shall be kept in a separate bank account. All proceeds from taxes c…

Notwithstanding the general provisions of 5 GCA § 22406 which require that unused and de-appropriated funds revert to the General Fund, or any other provision of Guam law to the contrary, all de- appropriated or unused funds appropriated from the TAF shall, in all circumstances, …

Notwithstanding the provisions of 5 GCA § 21103, § 21107 and § 21110 or any other provision of Guam law to the contrary, all interest earned on TAF-Funded investments or accounts shall be returned to the TAF. SOURCE: Added by P.L. 23-015:4 (May 13, 1995).

Notwithstanding 11 GCA § 106138, twenty-five percent (25%) of the revenue collected pursuant to § 106132 is appropriated to the Infrastructure Improvement Fund. SOURCE: GC § 19650.05, added by P.L. 19-005:143 (Aug. 21, 1987).

(a) Transient accommodations broker means any person or entity, including, but not limited to, persons who operate online websites, online travel agencies or online booking agencies, that offers, lists, advertises, or accepts reservations, or collects whole or partial payment for…

(a) Under this Section, a registered transient accommodations broker tax collection agent shall assume all obligations, rights and responsibilities imposed by this Chapter upon its operators and plan COL292017 HOTEL AND SIMILAR LODGING HOUSE FACILITIES managers with respect to th…

(a) A registered transient accommodations broker tax collection agent may cancel its registration under this Section by delivering a written notice of cancellation to the Director and each of its operators and plan managers furnishing transient accommodations in the state no late…