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21 GCA § 61119

Imposition

Guam Code AnnotatedTitle 21 — Real Property
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An excise tax is hereby levied and imposed which shall be assessed and collected monthly against transient occupants of a room or rooms in a Bed and Breakfast pursuant to Chapter 30 of Division 2, Title 11, Guam Code Annotated.

§ The story of this section

  1. Enacted by P.L. 33-165 § 5 — introduced as Bill 323-33 · introduced by Tina Rose Muna Barnes + 14 cosponsors · lead sponsor unverifiedWatch the public hearing · Jun 7, 2016

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