Title 11 — Finance and Taxation

The Board shall cause all fees received to be paid into the Treasury. In the event the Board denies a license, it shall cause one-fourth (3) of the fee to be paid into the Treasury for costs of investigation of the applicant or premises and the remainder of the fee to be returned…

A majority of all the members of the Board shall constitute a quorum for the transaction of business, but the affirmative vote of a majority of all of the members shall be necessary to determine any matter before it. SOURCE: GC § 25416.

The members of the Board, the Administrator and the persons employed by the Board and the Administrator for the administration and enforcement of the provisions of the Chapter shall have the authority to administer and certify oaths in the administration and enforcement of this C…

The Board shall cause complete records to be kept, of all its meetings, proceedings and business, including the number, class and kind of licenses issued, denied, suspended and revoked, moneys received and disbursed and the number, kind and disposition of seizures, which records …

The Administrator shall keep complete records of his activities, including the number, class and kind of licenses temporarily suspended by him, and the number, kind, and disposition of all seizures by him. Within thirty (30) days after the end of the fiscal year, the Administrato…

Every member of the Board, the Administrator and every inspector shall have all of the powers of peace officers in the enforcement of the provisions of this Chapter, the regulations of the Board adopted under the provisions of this Chapter and any other penal provision of law pro…

Every member of the Board, Administrator and every inspector shall have the right at all times, without notice and without legal process, to visit and have immediate access to every part of the premises of every licensee for the purpose of making an examination or inspection of t…

Every member of the Board, the Administrator and every inspector shall have the power to seize and hold without legal process until an order of disposition is made by the court, the following: (a) Any alcoholic beverages manufactured in Guam by any person other than a licensed ma…

Every person who seizes any alcoholic beverages, vehicles or other property subject to seizure under the provisions of this Article shall file without delay a written report of the seizure with the Attorney General, with notice to the Board. SOURCE: GC § 25503. NOTE: Reference to…

Upon receiving a written report of the seizure of alcoholic beverages, vehicles or other property subject to seizure under the provisions of this Article the Attorney General shall institute proceedings in the Superior Court and have the seized property declared forfeited to the …

Upon a finding by the court that any alcoholic beverages, vehicles or other property were seized in accordance with the provisions of this Article, the court shall adjudge to seized property forfeited to the government. In the event a vehicle subject to seizure is found to have b…

Upon a finding that any alcoholic beverages, vehicles or other property were erroneously or illegally seized, the court shall order the seized property released and returned to the person from whom the property was seized. SOURCE: GC § 25506.

The court shall order destroyed all alcoholic beverages forfeited by reason of adulteration, dilution or manufacture in Guam by other than a licensed manufacturer and distilled spirits in a container that has been refilled. SOURCE: GC § 25507.

The court shall order the disposition of all alcoholic beverages other than those specified in § 3607 by transfer to a government agency, department or institution requesting such alcoholic beverages for industrial, medicinal or scientific use, by public sale or by destruction. A…

The court shall order the disposition of any forfeited stills, materials and supplies by public sale or destruction. SOURCE: GC § 25509.

The court shall order the disposition of any forfeited vehicles by transfer to any government agency, department or institution requesting such vehicles and in the absence of any such request, by public sale. SOURCE: GC § 25510.

A license of any class may be suspended or revoked on any of the following grounds: (a) the continuation of a license would be contrary to the public interest. (b) The violation, causing or permitting of a violation of, or failure or refusal by a licensee to comply with: (1) Any …

Upon the filing of a sworn written report with the Administrator by an inspector setting forth grounds for the suspension or revocation of a license, the Administrator may temporarily suspend any license pending a regular hearing by the Board. No temporary suspension by the Admin…

(a) The Board, upon receipt of the report required in § 3612, shall, as soon as practicable, hold a hearing on such report. (b) [No text] (1) The Board shall impose a penalty on a licensee found guilty of violating any of the provisions of this Chapter amounting to One Thousand F…

In the event the Administrator fails or refuses to suspend or revoke a license within five (5) days after the filing of a written report with the Administrator, the Board may hold a hearing on such report and may suspend or revoke any license. SOURCE: GC § 25514.

Without reference to the Administrator, any person may file an accusation with the Board against any licensee setting forth a ground for suspending or revoking a license. SOURCE: GC § 25515.

The criminal prosecution of any person under the provisions of this Chapter shall be in addition to, and independent of the power of the Board and Administrator, to suspend or revoke any license. SOURCE: GC § 25516.

Every person who violates, causes or permits to be violated, or fails or refuses to comply with any provision of this Chapter or any order or regulation of the Board not inconsistent with the provisions of this Chapter, for which a specific penalty is not otherwise provided, is g…

Any member or employee of the Board, the Administrator or any employee of the Administrator or any member of the police who disposes of any alcoholic beverages or other property seized under this Chapter in any manner other than as directed by an order of the court on the provisi…

Any person under the age of twenty-one (21) years purchasing or consuming alcoholic beverages or in possession thereof shall be guilty of a petty misdemeanor. This provision, with regards to possession of alcoholic beverages, does not apply to persons eighteen (18) to twenty (20)…

Alcoholic beverages may be brought into Guam from without Guam for delivery or use within Guam only when the alcoholic beverages are consigned to a licensed wholesaler. SOURCE: GC § 25600. 2017 NOTE: References to “territory” removed and/or altered to “Guam” pursuant to 1 GCA § 4…

The transportation or importation into Guam for delivery or use in Guam of alcoholic beverages without payment of the tax provided by Chapter 26, Article 3, of this Code, or contrary to the provisions of § 3701, is hereby prohibited. SOURCE: GC § 25601. References to “Territory” …

No caffeinated malt beverages may be imported, produced, manufactured, distributed, or sold at any retail outlet on Guam. SOURCE: Added by P.L. 31-101:2 (Sept. 30, 2011), effective (1) month from the date of enactment pursuant to P.L. 31-101:3.

Whoever transports or imports into Guam for delivery or use in Guam alcoholic beverages in violation of this Article shall be guilty of a misdemeanor and may be fined not more than ten thousand dollars ($10,000.00). SOURCE: GC § 25602 is amended by P.L. 13-187:179 (Sept. 2, 1976)…

[Repealed, reserved, or text not separately stated.]

[Repealed, reserved, or text not separately stated.]

[Repealed, reserved, or text not separately stated.]

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[Repealed, reserved, or text not separately stated.]

SOURCE: This entire Chapter was added by P.L. 20-181 (May 23, 1990) commencing with §19950 of the Government Code. Chapter 4 was repealed and reenacted by P.L. 22-74:1. Same public law renamed the commission to the Guam Finance Commission. Entire Chapter was repealed by P.L. 25-1…

Notwithstanding any other provision of law, rule or regulation, no dog racing or racing meeting where any form of betting or wagering on the speed or ability of dogs occurs shall be conducted or permitted. SOURCE: Added by P.L. 30-162:3 (July 16, 2010).

The Department of Revenue and Taxation and all other government of Guam agencies are hereby prohibited from accepting or approving any applications or requests for any canine racing-related activities, including, but not limited to, racing dates, race meetings and pari-mutuel poo…

(a) There is hereby imposed a limited gaming tax on the gross receipts from limited gaming activities allowed by this Act in Guam. The tax rate on limited gaming activities shall be four percent. (b) (1) The Department shall collect the amount of limited gaming tax on the gross r…

(a) Any person who willfully: (1) makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this Act, commits a third degree felony and shall be punished as provided for by law; (2) fails to pay tax due under this Act within thirty days after the da…

(a) (1) Any person who fails to file a return or report required by this Act for limited gaming activities, which return or report includes taxable limited gaming transactions, on or before the date the return or report is due, as prescribed in § 5202(a)(3) of this Act, is subjec…

COL9222017 (a) There is hereby created, separate and apart from other funds of the government of Guam, a fund to be known as the Limited Gaming Fund. (1) All license fees, taxes and penalties collected under this Act shall be deposited in the Fund. (2) The Fund shall not be commi…

(a) The following are the only limited gaming activities authorized in Guam under this Article: (1) bingo or lottery that is conducted by a tax exempt non- profit organization as authorized in 9 GCA § 64.70(b); (2) cockfighting that is conducted at a licensed cockpit, and that al…

This Chapter shall be known and cited as the “Tobacco Control Act of 2006.” SOURCE: Added by P.L. 24-278:3 (Oct. 16, 1998) as § 6100. Repealed and reenacted by P.L. 28-170:1 (Jan. 29, 2007). Renumbered to adhere to the Compiler’s general codification scheme pursuant to 1 GCA § 16…

Unless the context otherwise requires, the definitions set forth herein shall govern the construction and interpretation of this Chapter. “Director” means the Director of Revenue and Taxation. “License” means Retail License and Wholesale License for sales of tobacco products, as …

Provisions and requirements of Chapters 70 and 72 of Title 11 of the Guam Code Annotated applicable to commercial licenses shall govern this Chapter in matters and provisions not specifically provided in this Chapter and when relevant. SOURCE: Added by P.L. 24-278:3 (Oct. 16, 199…

(a) It shall be a violation of this Chapter for any person to wholesale tobacco products without first obtaining a valid wholesale tobacco license. (b) It shall be a violation of this Chapter for any person to retail tobacco products without first obtaining a valid retail tobacco…

The Director is authorized to issue the following classes of licenses at the following fees, which shall be paid by the applicant at the time of application: (a) Annual Retail License: $ 100.00; (b) Annual Wholesaler License: $1,000.00. SOURCE: Added by P.L. 24-278:3 (Oct. 16, 19…

Licenses shall be issued on an annual basis and shall expire on the thirty-first (31st) day of March following the date of issuance. The full fee shall be paid for any fraction of the year for which a license is issued. SOURCE: Added by P.L. 24-278:3 (Oct. 16, 1998) as § 6104. Re…

(a) A licensee may renew his license at the expiration thereof by the payment of the annual license fee set forth in this Chapter and by filing a renewal application. A licensee who fails to renew his license on or before the thirtieth (30th) day of June of each year shall be ass…

[Repealed.] SOURCE: Added by P.L. 24-278:3 (Oct. 16, 1998) as § 6106. Repealed and reenacted as § 6204 by P.L. 28-170:1 (Jan. 29, 2007). Renumbered to adhere to the Compiler’s general codification scheme pursuant to the authority of 1 GCA § 1606. Repealed by P.L. 37-079:5 (Mar. 6…