Title 11, Finance and Taxation

It shall be the duty of the License Division to perform the following functions as well as all other functions necessary for the proper administration of this Division. (a) On the showing of compliance with all required prerequisites, including the payment of the fee, of any appl…

Qualifications required for securing licenses and endorsements applicable thereto shall be promulgated as rules and regulations by the License Board, with the advice of the department of the government of Guam designated in this Division to have cognizance thereof. SOURCE: GC § 1…

The License Board shall draft and approve such rules and regulations as are required by this Division and shall, after such approval, hold a public hearing at such time and place as the License Board shall direct before official promulgation of the rules and regulations. The Lice…

The rules and regulations as promulgated by the License Board as provided herein, or the amendment or repeal of such rules and regulations shall not be retroactive with regard to any license existing and valid at the time of their promulgation. SOURCE: GC § 16007.

Examination of the qualifications of any applicant shall be the duty and responsibility of the director of the department designated in this Division to have cognizance thereof. SOURCE: GC § 16008.

Prerequisites to and qualification for the obtaining of any license hereunder shall be mandatory, whether provided by law, rule or regulation and may be changed, from time to time by the Licensing Board as it deems necessary and proper; provided, however, that in no case shall a …

It shall be the duty and responsibility of the department of the government of Guam to which this Division gives cognizance, to make periodic inspections or examinations of licensees to see that they conform at all times to the required qualifications and prerequisites. SOURCE: G…

There is hereby created within the Government of Guam a License Board, to be composed of three members ex officio who shall be the Director of Revenue and Taxation, the Director of Commerce, and a law member appointed from the Department of Law by I Maga’håga/Maga’låhi. The membe…

It shall be the duty of the License Board upon written request of an applicant to review any denial of an application for a license, and the Board may deny or approve the license within the terms of the law and applicable rules and regulations. The decisions of the License Board …

The License Board shall review any order to suspend or revoke a license upon application of the licensee. The Board may approve or reverse the order within the terms of the law and applicable rules and regulations governing said license. The decisions of the Board are appealable …

(a) All licenses and endorsements applicable thereto shall be issued on an annual basis and, regardless of when issued, shall expire one (1) year after the date for which issued or renewed. (b) All licenses and endorsements applicable thereto which are already in existence prior …

(a) All original license fees shall be charged on an annual basis, commencing on the date of issuance or renewal and ending on the day before the month and day of issuance in the following year. (b) The existing fee structure for business licenses shall remain intact and in effec…

(a) A licensee may renew his license at the expiration thereof by the payment of the annual license fee and by filing with the renewal application an affidavit oath and subject to the penalties of perjury that he has continued to comply with all of the prerequisites and qualifica…

(a) Every license issued under this Division shall be deemed to be personal and shall be issued to the person or persons making application therefor, and may not in any circumstances be transferred to any other person except upon the forfeiture of a tenancy or upon a foreclosure …

Any person who is required by the terms of this Division to obtain a license or licenses, and endorsements applicable thereto, and who refuses or fails to obtain such license or licenses, and endorsements, shall be guilty of a misdemeanor. SOURCE: GC § 16017. Amended by P.L. 13-1…

(a) Any person holding a license under the provisions of this Division who refuses or fails to comply with any provision of applicable regulatory statutes, rules or regulations shall be subject to the penalty of having his license either suspended for a period of time or revoked …

Where one (1) person operates or conducts businesses in two (2) or more locations in Guam, the person shall be required to obtain a license for each such location. SOURCE: GC § 16019.

If any question of the classification of any business, conduct or activity arises pertaining to the type or class of license required under this Division, such classification shall be made by the License Board upon review of all the facts presented to it, and such classification …

Any person who operates any business which consists of a combination of two (2) or more of the classes provided in this Division shall be required to take out a separate license for each such classification. SOURCE: GC § 16021.

The license required by the provisions of this Division, and all other provisions applicable thereto, shall not be retroactive, and any person who, upon the date of approval of this law, is operating any business or trade under a valid Government of Guam license may continue to d…

If any provision, Chapter, Subchapter, section, subsection, paragraph, sentence, word or other portion of this Division is for any reason found to be invalid or inoperative, or shall be held by any court to be unconstitutional, the remainder of this Division shall nevertheless co…

The provision of this Division, and the license requirements thereunder, shall not apply to the following activities: COL 2025-12-23 (a) Any business or trade engaged in or conducted by the Government of Guam, or the Government of the United States, or for the sole and direct ben…

(a) Any person holding a license under the provisions of this Division is required to certify to the Director of Revenue and Taxation the intended departure of any alien working for such person at least fourteen (14) days prior to such departure date. (b) The License Board shall …

Applicants for business licenses shall be required to attest to under oath, to the following: (a) “I shall not fail or refuse to hire or to discharge any individual or otherwise to discriminate against any individual with respect to his compensation, terms, conditions or privileg…

The License Board shall have the power to suspend or revoke any license when, after formal hearing, it determines that a licensee has intentionally or knowingly practiced employment discrimination. SOURCE: GC § 16026.1, as added by P.L. 14-072:4 (Oct. 31, 1977). COL 2025-12-23

Doing, or Carrying on a Business Without Licenses. (a) It is the policy of the government of Guam that all persons engaging in, transacting, conducting, continuing, doing, or carrying on a business have business licenses. (b) Unless otherwise specifically exempted by law, no pers…

a Business Without Business License or Certificate of Authority. (a) Any person engaging in, transacting, conducting, continuing, doing, or carrying on a business within Guam which is otherwise required by law to have a current business license and, as may be required by all appl…

No person may obtain or renew a business license without clearance from the Director of Revenue and Taxation that all income tax returns, business privilege tax returns and withholding tax returns which are due from that person have been filed (or an extension has been approved o…

The fees for the reproduction of copies, certified copies and authentication for the following documents shall be as follows: (a) Copy of each business license $3.00 (b) Certificate of Existence $10.00 (c) Certificate of Good Standing $25.00 (d) Certificate of Exemption $20.00 (e…

(a) Notwithstanding any other provision of law, the Department of Revenue and Taxation shall not issue a temporary business license if the applicant has outstanding business privilege taxes, withholding taxes, or other tax liabilities owed to the Government of Guam pursuant to 11…