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11 GCA § 22202

Imposition

Guam Code AnnotatedTitle 11 — Finance and Taxation
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A license fee is imposed on each of the following amusement devices which are operating to produce revenue in Guam on the effective date of this Chapter (apportioned in accordance with §22207 of this Chapter), or thereafter manufactured or constructed in, imported into Guam, maintained or permitted in Guam, and operated to produce revenue in Guam, and annually thereafter on July 1, at the rate stated:

(a)on each pinball machine, including pachinko or similar machines, One Hundred Dollars ($100.00);

(b)on each multiple coin pinball machine, Five Hundred Dollars ($500.00);

(c)on each coin-activated phonograph or other coin-activated music producing machine, Forty Dollars ($40.00) plus Fifteen Dollars ($15.00) for each coin slot in excess of one (1);

(d)on each coin-activated kiddie ride, designed for the use of children, Fifty Dollars ($50.00);

(e)on each video horse or greyhound race machine, One Thousand Two Hundred Fifty Dollars ($1,250.00);

(f)on each video type symbolic amusement machine or any other amusement device that is not listed in this Section, Five Hundred Dollars ($500.00);

(g)on any amusement device that allows for more than one

(1)person to participate, either by use of an additional coin slot, table, box, video screen, chair with screen monitor or other means allowing multiple concurrent participation, an additional license fee of Twenty-five Dollars ($25.00) shall be imposed for each coin slot in excess of one (1); and

(h)on each coin-activated video amusement device designed for the use of children, Fifty Dollars ($50.00). No slot machine or amusement device set to make progressive or automatic payouts shall be licensed under this Section. No gambling device as defined in 9 GCA §64.20(b) shall be licensed under this Section.

§ The story of this section

  1. Amended by P.L. 18-7 § 7 (bill & sponsor pending — earlier Legislature not yet ingested)
  2. Amended by P.L. 18-33 § 32 (bill & sponsor pending — earlier Legislature not yet ingested)
  3. Amended by P.L. 18-40 § 63 (bill & sponsor pending — earlier Legislature not yet ingested)
  4. Amended by P.L. 21-42 § 14 (bill & sponsor pending — earlier Legislature not yet ingested)
  5. Amended by P.L. 29-2 § V — introduced as Bill 74-29

Interpreted by the courts:

  • 2002 Guam 22Government of Guam vs. 221 Slot Machines and Dae Sin Pachinko, Inc. and The Mangilao Improvement Organization (2002) · per Frances M. Tydingco-Gatewood, J. · cited at ¶8
  • 2021 Guam 22Leevin Taitano Camacho, Attorney General of Guam, Plaintiff-Appellee, v. Dafne M. Shimizu, Director, Guam Department of (2021) · cited at ¶11

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.