11 GCA § 26201

Levy

Guam Code AnnotatedTitle 11 — Finance and Taxation

There is hereby levied and shall be assessed and collected monthly privilege taxes against the persons on account of their businesses operating within and without Guam measured by the application of rates against values, gross proceeds of sales or gross income, as the case may be.

§ The story of this section

Amended by P.L. 27-41 § 2 — introduced as Bill 63-27 · introduced by Vicente C. Pangelinan
Repealed by P.L. 29-2 § VII — introduced as Bill 74-29
Amended by P.L. 30-230 § 2 — introduced as Bill 491-30 · introduced by Vicente C. Pangelinan + 2 cosponsors

Interpreted by the courts:

2008 Guam 1 — Joseph T. Duenas and Lina'la Sin Casino, Petitioners, v. Guam Election Commission and Gerald Taitano, Respondents, Guam (2008) · per F. Philip Carbullido, J.

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