Title 11, Finance and Taxation

(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…

I Liheslaturan Guåhan finds that in all tax systems, government administrators are continually working to reduce tax noncompliance known as the “tax gap.” In the United States, the tax gap, which is the difference between the amount of tax that is required to be reported and time…

and Duties. Notwithstanding any other provision of law, there is provided within the Department of Revenue and Taxation, Regulatory Division, additional special functions, powers and duties to carry out civil enforcement efforts of this Act as directed by DRT. The Director of DRT…

Notwithstanding any law to the contrary, each fiscal year the Regulatory Division may identify any taxpayer, assessment, investigation, or collection matter as a matter of the Regulatory Division. All revenues collected from Regulatory Division matters shall be deposited into the…

(a) The Regulatory Division may issue cease and desist citations to any person if the Regulatory Division has cause to believe the person has violated, is violating, or evidences present intent to violate any provision of this Chapter or administrative rule adopted thereunder. An…

The Regulatory Division, with the Director’s approval, may bring civil actions in the Superior Court of Guam to enjoin any unlawful act under this Chapter, including any administrative rule adopted thereunder, by a cash-based business. To the extent provided by statute, the Regul…

For the purposes of this Chapter, cash-based business means any person who operates a business, including for-profit or not-for-profit, where transactions in goods or services are exchanged substantially for cash and where the business is found, based upon reasonable cause includ…

Every person required to be licensed or permitted under Title 11, Guam Code Annotated, whether or not so licensed or permitted, shall be required to publically display, and shall produce the license or permit upon demand by the Regulatory Division. Failure to produce the license …

It shall be unlawful for any person required under Title 11, Guam Code Annotated, to keep books or records to fail to produce the books or records upon demand by the Regulatory Division, or as soon thereafter as is reasonable under the circumstances. Any person who violates this …

It shall be unlawful to conduct more than ten (10) taxable business transactions per day in cash, and fail to provide a receipt or other record of the transaction when the means for issuing a receipt or recording the transaction are available. Each day a person is in violation of…

It shall be unlawful to conduct more than ten (10) taxable business transactions per day in cash, and fail to record the transaction in a cash register when the means for recording the transaction in a cash register are available. Each day a person is in violation of this Section…

It shall be unlawful for any person to sell, offer to sell, or otherwise convey more than one (1) price for any business to be transacted when the lower price is offered if the transaction is paid for in cash. It shall COL292017 not be an offense under this Section if a business …

It shall be unlawful for any person to intentionally interfere with, hinder, obstruct, prevent, or impede any investigator, auditor, collector, or other employee of the Department from obtaining license information, books, records, articles, or items of business transacted, or ot…

Construction Projects. All persons who do not possess a valid Guam business license under Title 11, Guam Code Annotated, at the time of a contract award, and who contract with the federal government for any construction project located in Guam, shall report to DRT, on forms presc…

Contracts; Off-Island Businesses Without Guam Business License. (a) For the purposes of this Section, the following shall mean: (1) Non-resident person means a person or body who is not a permanent resident of Guam, or a business that does not possess a valid Guam business licens…

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

As used in this Chapter, the following words and phrases are defined to mean: (a) Commercial account means a relationship between a scrap metal business and a commercial enterprise that is ongoing and properly documented under § 74104 of this Chapter. (b) Commercial enterprise me…

A scrap metal business shall not receive, transact or purchase any scrap metal products during the hours from 5:00 PM to 8:00 AM.

Property from the General Public. (a) At the time of a transaction, every scrap metal business doing business in Guam shall produce, wherever that business is conducted, an accurate and legible record of each transaction involving nonferrous metal property. These records must be …

Metal Property from the General Public. (a) No scrap metal business may enter into a transaction to purchase or receive nonferrous metal property from any person who cannot produce at least one (1) piece of current government-issued picture identification, including a valid drive…

(a) Every scrap metal business must create and maintain a permanent record with a commercial enterprise, including another scrap metal business, in order to establish a commercial account. That record, at a minimum, must include the following information: (1) the full name of the…

(a) Upon request by any Commissioned Law Enforcement Officer of Guam, every scrap metal business shall furnish a full, true, and correct transcript of the records from the purchase or receipt of nonferrous metal property and commercial metal property involving a specific individu…

(a) Following notification, either verbally or in writing, from a commissioned law enforcement officer of Guam that an item of nonferrous metal property or commercial metal property has been reported as stolen, a scrap metal business shall hold that property intact and safe from …

COL292017 Each violation of the requirements of this Chapter shall be punishable, upon conviction, by a fine of not less than One Hundred Thousand Dollars ($100,000) and the permanent revocation of a scrap metal business’ business license. SOURCE: P.L. 16-16:1 (June 6, 1981) adde…

The provisions of this Chapter do not apply to transactions conducted by the following: (a) licensed motor vehicle dealers; (b) licensed vehicle wreckers or hulk haulers; (c) persons in the business of operating an automotive repair facility; and (d) persons in the business of bu…

(a) Each scrap metal business shall erect and maintain a sign in a conspicuous place on the premises to indicate the penalties for a violation of this Chapter. Each sign shall read with letters of not less than two inches (2″) in height. (b) Each violation of Chapter 74 of Title …

Every person engaged in or carrying on any service business or calling, which shall include all non-professional activities engaged in for other persons for consideration, involving the rendering of a service as distinguished from the production or sale of tangible property, but …