10 GCA § 44105
Deposit Beverage Container Fee
View official PDF ↗(a)Every deposit beverage distributor shall pay to the Department a deposit beverage container fee on each individual beverage container manufactured in or imported into Guam that has been identified by the Department on the list of approved containers. The fee shall be imposed only once on the same deposit beverage container. The fee shall begin at a rate of five cents (5¢) per deposit beverage container, unless and until the Department determines otherwise as in accordance with § 44105(d) of this Chapter 44.
(b)No taxes on deposit fees. No taxes shall be assessed or collected on deposit beverage container fees accepted by dealers for products approved in this Chapter 44 for recycling purposes.
(c)Types of containers upon which deposit beverage container fees shall be levied must be first approved by the Board for placement upon the List of Approved Containers identified for recycling deposits.
(d)In its administration and implementation of this Chapter 44, the Board shall, after the first year of implementation and every two years thereafter, examine and may elect to increase or decrease either or both the deposit beverage container fee and the refund value. While the Administrative Adjudication law shall not apply to COL9262018 CH. 44 GUAM BEVERAGE CONTAINER RECYCLING ACT OF 2010 any decision by the Board to decrease said amounts, the Administrative Adjudication law shall apply to any decision by the Board to increase said amounts, and any such increase shall be based upon the handling fee and the redemption rate calculated annually based on information submitted to the Department in accordance with § 44105(b) of this Chapter 44.
(e)Except as may otherwise be provided in this Act, levy of the deposit beverage container fee imposed upon beverage containers shall begin immediately after the effective date of the voluntary agreement described in § 44119 of this Chapter 44. Redeemers shall be able to redeem beverage containers at certified redemption centers beginning six
(6)months after the date said levy first occurs.
§ The story of this section
- Enacted by P.L. 30-221 § 3 — introduced as Bill 149-30 · introduced by Tina Rose Muna Barnes + 2 cosponsors
- Amended by P.L. 32-100 § 2 — introduced as Bill 108-32 · introduced by Tina Rose Muna Barnes
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.