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

11 GCA § 26201: Levy.

Where this section sits in the code

Title 11: Finance and Taxation
Division 2 - Taxes
Chapter 26: Business Privilege Tax Law
ARTICLE 2: BUSINESS PRIVILEGE TAXES

There is hereby levied and shall be assessed and collected monthly privilege taxes against the persons on account of their businesses operating within and without Guam measured by the application of rates against values, gross proceeds of sales or gross income, as the case may be.

Collected 2026-09-27T03:13:48Z. Source file · JSON

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