11 GCA § 26501: Legislative Intent and Use of Revenues.

(a) I Liheslatura recognizes that the need for more revenues for educational programs and facilities continue to be demanded by educational policy makers and administrators in order that the instructional requirements of Guam’s students can be effectively addressed, and also that there is currently an apparent trend towards a continual decline of gasoline prices at the retail outlets, thereby creating a more conducive climate for the children of Guam to be benefactors of this economic benefit.

(b) I Liheslatura, in performing its responsibility to seek ways by which needed financial resources are obtained, justifiably pursues the revenue producing scheme in this Section which provides less burden to the tax-paying citizenry than other often discussed revenue producing means since the current strong demand for additional revenues for educational purposes requires an immediate response and infusion of new funds will enhance significantly the Government’s ability to finance urgent educational needs.

(c) The intent of I Liheslatura in enacting §§ 26501 and 26503 is to establish an “Automotive Surcharge” and a “Mass Transit Automotive Surcharge,” both of which shall be separate and apart from other surcharges or taxes on liquid fuel. All revenues derived from the Automotive Surcharge and the Mass Transit Automotive Surcharge shall be used for the purposes specified in §§ 26501 and 26503, respectively, and for no other purpose.