One-Time Temporary Business License Authorized for Residential Units

(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 GCA § 70301(a), or has previously had a business license revoked or suspended pursuant to 11 GCA § 70302(c).

(b)Notwithstanding any other provision of law, the Department of Revenue and Taxation may issue a Temporary Business License for dwelling units located on an A (Rural Zone), R1 (One-Family Dwelling Zone), R2 (Multiple Dwelling Zone), or C (Commercial Zone) property pursuant to the requirements herein. For the purposes of this Section, a “Temporary Business License” shall mean and include the permission granted by the Government of Guam, under the authority of the Department of Revenue and Taxation, conferring upon the licensee the right to rent real property for a period not to exceed one

(1)year from the date of issuance, which without such authorization and permission would be illegal; it shall also, when the context so requires, mean and include the written evidence of such permission.

(1)The property owner or an authorized representative shall provide an affidavit to the Department of Revenue and Taxation declaring that the dwelling unit defined in 21 GCA Chapter 48, as a structure of part of a structure that is used as a home, residence, or sleeping place by one

(1)or more persons who maintains a household, will be rented for residential purposes;

(2)In lieu of Government of Guam clearances required for a business license for the rental of real property, the dwelling unit shall meet the inspection requirements established by a Certified Home Inspector licensed by the Government of Guam, or, where the unit is or will be rented to tenants receiving federal housing assistance, by a HUD-certified inspector or an inspector authorized by the Guam Housing and Urban Renewal Authority (GHURA). Such inspections shall include but not be limited to, electrical, plumbing, HVAC (Heating, Ventilation and Air Conditioning), environmental, security and egress, and the exterior condition of the dwelling unit. For the purposes of this Section, a “Certified Home Inspector” means Department of Public Works

(DPW)or a DPW authorized individual who is certified by the International Association of Certified Home Inspectors (InterNACHI) or another similar certifying authority recognized by the Government of Guam; and,

(3)A copy of the Certification of Suitability for Occupancy issued by a Certified Home Inspector must be provided to the Department of Revenue and Taxation.

(c)A one-time Temporary Business License shall be valid for a period not to exceed one

(1)year from the date of issuance during which time the licensee shall complete all requirements to obtain a business license. Failure to obtain a Guam business license within the validity period of the Temporary Business License shall result in penalties established pursuant but not limited to § 70119 and § 70120 of this Chapter. Penalties shall not apply if the following situations occur, preventing the temporary licensee from obtaining a Guam business license within the validity period:

(1)Loss of the dwelling unit due to natural disasters, health emergencies, of other Acts of God;

(2)Financial distress such as bankruptcy, or probate related circumstances beyond the temporary licensee’s control;

(3)Delays caused by government agencies; or CH. 70 GENERAL PROVISIONS

(4)Voluntary surrender or cancellation of the temporary license due to the sale of property.

(d)A one-time Temporary Business License shall be required for each dwelling unit consistent with § 70121 of this Chapter, and shall not be transferable.

(e)A one-time Temporary Business License shall apply only to dwelling units located on an A (Rural Zone), R1 (One-Family Dwelling Zone), R2 (Multiple Dwelling Zone), or C (Commercial Zone) property, or M1 (Light Industrial Zone) property.

(f)The fee for a one-time Temporary Business License shall not be less than the fee charged for a Guam business license for the rental of real property.

(g)The one-time Temporary Business License shall mirror information contained in a non-temporary business license issued by the Department of Revenue and Taxation for the rental of real property, provided that the word “TEMPORARY” shall be printed on the Temporary Business License with emphasis.

(h)If a dwelling unit is found in violation of any provision of Title 21 GCA Division 2 (Regulation of Real Property Uses) or any health or safety regulations after a Temporary Business License is issued, the Director of Revenue and Taxation shall revoke the Temporary Business License of the dwelling unit issued pursuant to this Section if the property owner or authorized representative fails to take corrective measures within fourteen

(14)calendar days following receipt of the Notice of Violation, consistent with landlord compliance with health and safety codes and tenant remedies outlined in § 48301 of Article 3, Chapter 48,

(i)Rental agreements executed under this Section are subject to 21 GCA Chapter 48, Guam Tenant and Rental Act of 2018, except as may conflict with this Section.

(j)All provisions in Guam law relating to fair housing and taxes including, but not limited to, income taxes, property taxes, business privilege taxes, insurance, and rentals shall apply, except as may conflict with this Section.

(k)Nothing in this Section shall be construed to relieve any property owner or government agency from complying with applicable health and safety codes, accessibility requirements, or fair housing obligations under local or federal law, including the Fair Housing Act, the Americans with Disabilities Act, and Section 504 of the Rehabilitation Act.