11 GCA § 22403
Liability for Tax
View official PDF ↗The tax imposed by this Article shall be the liability of any owner or lessee of the facility, or any person operating or managing any such facility or any commercial business enterprise where such facility is offered for patronage. This Section shall not be construed as imposing the tax more than once in a single year.
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.