Title 11 — Finance and Taxation

For any liability subject to the Guam Territorial Income Tax under 48 U.S.C. § 1421i (the mirror code), nothing in this Section shall be construed to amend, supersede, or conflict with the Internal Revenue Code as in force in Guam. Any waiver, abatement, or reduction of penalties…

Ten percent (10%) of the tax collected through the administration of a Tax Amnesty Program pursuant to this Article, shall be allocated to the Department of Revenue and Taxation for the purposes of fulfilling their mandates as prescribed by Guam law. Funds shall be available upon…

Whenever used in this Chapter, unless otherwise required by the context: (a) “Cargo” means any load of commodities carried by ship or aircraft that has a bill of lading or master airway bill. (b) “Luggage” means any suitcase, trunk or container used to carry personal items while …

Wherever used in this Chapter, unless otherwise required by the context, “use” or “consumption” (and any verbal, adjective, adverbial and other equivalent from of any of these terms), herein used interchangeably, means any use, whether such use is of such nature as to cause the p…

There is hereby levied on the landed value of, and shall be paid and collected, in the manner, at the times, and by the persons, hereinafter provided a use tax upon the use or consumption of all property (as hereinabove defined) in Guam. SOURCE: GC § 19602. Amended by P.L. 31-077…

The rate of the tax hereby imposed shall be four percent (4%). Effective April 1, 2003, the rate of the tax hereby imposed shall be six percent (6%) through March 31, 2004, after which the rate shall revert to four percent (4%). SOURCE: GC § 19603. Amended by P.L. 27-005:V:8 (Feb…

Every person who imports into Guam, or acquires in Guam from any other person to taxable under 11 GCA, Chapter 26, in respect to the transaction by which the former acquired the same, any property for his use or consumption, shall be subject to a tax in respect to such use or con…

The tax imposed by this Chapter shall not apply to: (a) Any property, or to any use or consumption of such property, which cannot be legally so taxed under the Constitution or laws of the United States, but only so long as, and only to the extent to which, the government of Guam,…

The tax imposed by this Chapter shall be in addition to any other taxes imposed by any other laws of Guam, except as otherwise specifically provided herein; provided, that if it be finally held by any court of competent jurisdiction, that the tax imposed by this Chapter may not l…

Each taxpayer against whom a tax is levied by the provisions of this Chapter shall make and file monthly tax returns with the Tax Commissioner, no later than the twentieth (20th) day of the following month, summarizing the tax due. The monthly return shall be filed and any tax th…

All taxpayers against whom a tax is levied by the provisions of this Chapter shall pay Use Taxes immediately upon the property’s importation or use. The Use Taxes shall be paid at authorized banks, financial institutions or at designated offices of the government of Guam. SOURCE:…

For the purpose of enabling the Commissioner to determine whether or not the provisions of this Chapter are being complied with and to prevent evasion of the tax hereby imposed, every person who imports any property into Guam or who acquired property in Guam from any other person…

(a) Every seller having in Guam, regularly or intermittently, any property, tangible or intangible, any place of business, or any representation (and irrespective of his having or not having qualified to do business in Guam), shall, if such seller makes sales of property for use …

Every person required to file returns or pay taxes, as prescribed under Sections 28108 and 28108.1 of this Chapter, shall include his taxpayer identification number on such return, statement or other document. If any person fails to comply with such requirement, such person shall…

In respect of (a) the examination of books and records and of taxpayers and other persons, (b) the procedure and powers upon failure or refusal by a taxpayer to make a return or a proper return, and (c) the general administration of this Chapter, the Commissioner shall have all t…

Upon enactment of this Act, and each fiscal year thereafter: (a) Sums based on twenty percent (20%) of the total Use Tax collected in the previous fiscal year shall be appropriated to the “Customs, Agriculture and Quarantine Inspection Services Fund” to cover costs associated wit…

(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…

The definitions set forth herein shall govern the construction and interpretation of this Chapter: (a) Director means the Director of Administration. (b) District means the municipal districts as defined in and established by Title 1, Guam Code Annotated. (c) Fund means the separ…

There is established the District Improvement Fund (the Fund) which shall be maintained separate and apart from any other funds of the government of Guam and independent records shall be kept in connection therewith.

COL120106 The Director is hereby directed to establish and maintain the Fund which shall include subaccounts for each of the districts.

The Director of Revenue and Taxation shall provide the Director and the Legislature with a quarterly report of all revenue collected from each of the districts.

The Director shall deposit Two Million One Hundred Seventy-Five Thousand Dollars ($2,175,000) from the revenue collected annually in the following subaccounts of the Fund: Dededo $150,000 Tamuning-Tumon $150,000 Barrigada $150,000 Yigo $150,000 Mangilao $105,000 Agat $105,000 Mon…

COL120106 Appropriations for improvements within a district may be made from the subaccount of the Fund for such district upon request to the Legislature by resolution of the Municipal Planning Council of such district but expenditures of such funds shall be governed by the procu…

The Director is enjoined from transferring or expending funds from any of the district subaccounts except as authorized by resolution of such district’s Municipal Planning Council.

The Director shall provide the Legislature with a quarterly report of the balances of such district subaccounts.

Unexpended funds remaining in the Fund after the end of each Fiscal Year shall remain in the Fund and shall become a part of the current Fiscal Year balance.

Any improvement that cannot be funded under this Chapter because of unavailability of funds may be funded from the unappropriated surplus of the General Fund.

If any of the provisions of this Chapter or the application thereof to any person or circumstances are held invalid, such invalidity shall not affect any other provision or application of this Chapter which can be given effect without the invalid provision or application, and to …

The provisions of this Chapter shall take effect upon enactment, except that capital improvement projects which have received appropriations prior to the effective date of this Chapter will remain appropriated pursuant to the prior acts in which they were appropriated. ----------…

As used in this Chapter: (a) State shall include any state, territory, or possession of the United States, and the District of Columbia. (b) Tax shall include any and all assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the informatio…

Any state of the United States or any political subdivision thereof shall have the right to sue in the District Court of Guam to recover any tax which may be owing to it when the like right is accorded to the government of Guam by such other state. The certificate of the Secretar…

The Attorney General of Guam may bring suits in the courts of other states, in the name of the government of Guam, to collect taxes due the government of Guam. SOURCE: GC § 19800.2.

This Chapter may be cited and referred to as the Reciprocal Tax Claims Act. COL120106 SOURCE: GC § 19800.3. ---------- COL120106

The Legislature declares it to be the purpose of the Chapter to promote the economic development of Guam by making it possible for individuals who become Guam residents to pay little income tax on their earned income derived from sources outside of Guam. Since this Chapter is not…

A rebate of seventy-five percent (75%) of personal income tax payable by resident individual taxpayers to the government of Guam on earned income derived from sources outside of Guam, the United States, its states, territories or possessions is hereby established and declared. Th…

COL120106 To claim the rebate authorized by this Chapter, an individual citizen of the United States shall establish to the satisfaction of the Guam Economic Development Authority (the Authority) that he has been a bona fide resident of Guam within a taxable year in which case am…

For purposes of this Chapter, the term earned income means wages, salaries or professional fees and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services ren…

In any case in which any amount of income is eligible for the seventy-five percent (75%) rebate, there shall be disallowed as deductions or tax credits, any expenses, losses or other items otherwise deductible properly allocable to or chargeable against the amounts so eligible fo…