Membership

(a)Members. There shall be ten

(10)members of the Commission, which are:

(1)the chairperson of the committee of I Liheslaturan Guåhan with jurisdiction over tax policy matters, or his/her designee from among the Members of I Liheslaturan Guåhan, who shall serve as Chairperson of the Commission;

(2)the chairperson of the committee of I Liheslaturan Guåhan with jurisdiction over budgetary matters or, if such chairperson also has jurisdiction over tax policy matters, then the Speaker of I Liheslaturan Guåhan shall designate a member of the majority to serve, who shall serve as Vice Chairperson;

(3)the minority leader of I Liheslaturan Guåhan or his/her designee;

(4)an economist, selected by the Chairperson, with a master’s degree or doctorate in economics from an institution of higher learning accredited by an accreditation agency recognized by the U.S. Secretary of Education; COL1242015 CH. 11 GUAM TAX COMMISSION

(5)a Certified Public Accountant selected by the Chairperson from among three

(3)names submitted by the Guam Society of Certified Public Accountants of currently licensed Certified Public Accountants in good standing with the Guam Board of Accountancy;

(6)a banking professional selected by the Chairperson from among three

(3)names submitted by the Guam Bankers Association;

(7)a member selected by the Chairperson from the names of among three

(3)active members submitted by the Chamber of Commerce;

(8)a member selected by the Chairperson from among the names of three

(3)active members submitted by the Women’s Chamber of Commerce;

(9)an attorney specializing in tax laws selected by the Chairperson from among three

(3)names submitted by the Guam Bar Association; and

(10)an individual designated by I Maga’lahen Guåhan.

(b)Ex Officio Members. The Commission shall have ex officio members, which are:

(1)the Guam Congressional Delegate, or his/her designee;

(2)the Speaker of I Liheslaturan Guåhan;

(3)the Public Auditor;

(4)the Attorney General;

(5)the Director of the Department of Revenue and Taxation;

(6)the Director of the Department of Administration;

(7)the Director of the Bureau of Budget and Management Research;

(8)the Administrator of the Guam Economic Development Authority;

(9)the Chief Economist of the Guam Department of Labor and/or the Bureau of Statistics and Plans; and COL1242015 CH. 11 GUAM TAX COMMISSION

(10)additional individuals appointed by the Chairperson who may provide expertise and knowledge relative to the Commission’s duties.

(c)The Chairperson shall, within thirty

(30)days, solicit the selection of three

(3)names from each organization listed in items (5), (6), (7), (8), and

(9)of Subsection

(a)of this Section to serve on the Commission. The Chairperson shall appoint an individual from the three

(3)names provided by each such organization at his/her earliest convenience.

(d)Commission members shall receive no compensation but may be reimbursed by I Liheslaturan Guåhan for actual expenses incurred in the performance of their duties, subject to submission of documentation by the Chairperson and approval by the Chairperson of the Committee on Rules of I Liheslaturan Guåhan.

(e)Each member appointed to serve in the Commission shall serve from the date of appointment until the Commission is dissolved pursuant to § 11109 of this Chapter. If any vacancy occurs in the appointed membership of the Commission prior to the dissolution of the Commission pursuant to § 11109 of this Chapter, the appointing authority shall appoint such replacement members in accordance with this Section, and shall serve until the Commission is dissolved pursuant to § 11109 of this Chapter, except that if the vacancy is of an individual selected by an organization pursuant to Items (5), (6), (7), (8), or

(9)of Subsection

(a)of this Section, then one

(1)of the remaining individuals selected shall be appointed to serve until the Commission is dissolved pursuant to § 11109 of this Chapter.