Title 11 — Finance and Taxation

(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…

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…