Title 11 — Finance and Taxation

Every person engaged in or carrying on a business in Guam for the sale or manufacture of any tangible property whatsoever shall be required annually to obtain a commercial license. SOURCE: GC § 16100. All section references are to P.L. 2-12 unless otherwise noted.

(a) Every person engaging in or carrying on business in Guam of banking or receiving the money of others on deposit shall be required annually to obtain a commercial license; provided, however, that in addition to the requirements of this Subchapter, a license shall not be issued…

Every person engaging in or carrying on the business in Guam of lending money with or without security (except banks and others who receive the money of others on deposit) shall be required annually to COL 03072011 obtain a commercial license. The annual fee for such license is F…

Every person desiring a commercial license must make application therefor to the License Division of the Department of Revenue & Taxation of the Government of Guam in the form and manner required by the License Board. SOURCE: GC § 16101.

Each application must contain evidence of compliance with all the conditions and prerequisites required by law, rule and regulation. Failure to show compliance with any one or more of the required prerequisites is sufficient grounds on which to deny the issuance of the license or…

Each applicant for a commercial license must furnish evidence: (a) That he owes no tax obligation under the Business Privilege Tax Law, including any penalty and interest thereon, to the Government of Guam which is due and delinquent at the time of application; (b) That he is of …

A wholesale license must be obtained by every person who engages in the business of selling tangible property for the purpose of resale. The annual fee for a wholesale license shall be based on annual gross revenue as follows: COL 03072011 From $1.00 to $ 100,000.00 $ 100.00 $ 10…

A retail license must be obtained by every person who engages in the business of selling tangible property to others for the consumption or use by the purchaser, and not for resale. The annual fee for a retail license shall be based on the annual gross revenue of each retail loca…

For those licensees engaged in the selling of printed materials, magazines or newspapers in consideration through coin, token, or monetarily operated vending machines, the annual fee is Ten Dollars ($10.00) for each vending machine so operated, notwithstanding 11 GCA §70121. SOUR…

A manufacturer’s license must be obtained by every person who engages in the business of applying labor, by hand or with the aid of machinery, to raw materials or to partially processed materials resulting COL 03072011 in substantial transformation of some material into a form ca…

Licenses required by this Chapter may, upon application, be issued on a temporary basis for a period of not more than seven days. At the end of such period they shall expire and shall not be renewable notwithstanding any other provision of this Division. The fees for licenses iss…

All applicants for licenses to conduct a business of special commercial classes as provided herein are required to comply with all applicable laws, rules and regulations relative to general commercial licenses and in addition thereto must obtain appropriate endorsements of cogniz…

Every person who applies for a commercial license of a special class must so state in his application to the License Division, and file an application in the form required by the License Board. SOURCE: GC § 16108.

Endorsements for food preparation and dispensers must be obtained by any person who engages in the business of preparing food for, or dispensing food to, the public, provided, however, that the provisions thereof shall not apply to the dispensing of food packaged in sealed contai…

An endorsement for liquid fuel vending must be obtained by any person who engages in the business of, or who sells, retail or wholesale, or stores, liquid fuel products. Such required endorsements are: (a) Safety Certificate from the Guam Fire Department; [and] (b) Health Certifi…

An endorsement for firearm and ammunition vending must be obtained by any person who engages in the business of selling any weapon from which a projectile is fired by an explosive and such explosive ammunition. Such endorsement is: (a) Certification by the Chief of Police that su…

All licenses pertaining to the sale or handling of alcoholic beverages shall be governed by the provisions of 11 GCA Chapter 3. SOURCE: GC § 16112.

An endorsement for explosive vending must be obtained by any person who engages in the business of selling any explosives. Such endorsement is: (a) Certification by the Guam Fire Chief that such person, his agents and employees, are qualified, capable and possess facilities to co…

(a) As used in this section: (1) Home industry means (i) engaging in the business [in] one’s home of manufacturing handicrafts, souvenirs, food and other items of home manufacture, sewing, silversmithing and COL 03072011 blacksmithing; and (ii) earning gross revenue of not more t…

The licensing of sales of tobacco products shall be governed by the provisions of Chapter 6 of Title 11 of the Guam Code Annotated. SOURCE: Added by P.L. 24-278:6. ---------- COL 03072011