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

11 GCA § 22403: 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 4: TAX ON RECREATION FACILITIES

The tax imposed by this Article shall be the liability of any owner or lessee of the facility, or any person operating or managing any such facility or any commercial business enterprise where such facility is offered for patronage. This Section shall not be construed as imposing the tax more than once in a single year.

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

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