18 GCA § 26101: Fictitious Names Generally.

Except as provided in the next section every person transacting business in Guam under a fictitious name and every partnership transacting business in Guam under a fictitious name, or a designation not showing the names of the persons interested as partners in such business, must file with the Director of Revenue and Taxation of Guam a certificate, stating the name in full and place of residence of such person and stating the names in full of all the members of such partnership and their places of residence.