us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 22206: Liability for Tax.

Where this section sits in the code

Title 11: Finance and Taxation
Division 2 - Taxes
Chapter 22: Annual Excise and Admission Taxes
ARTICLE 2: TAX ON AMUSEMENT DEVICES

The tax imposed by this Article shall be the liability of any owner or lessee, or any officer, manager, or representative of any owner or lessee, of the amusement device, or any person operating or managing any business enterprise at which such amusement device is offered for patronage. This Section shall not be construed as imposing the tax more than once on a single amusement device in a single year.

Collected 2026-09-27T03:13:28Z. Source file · JSON

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