GroundRules
21 GCA § 61119: Imposition.
Where this section sits in the code
- Title 21: Real Property
- Division 2 - Regulation of Real Property Uses
- Chapter 61: Zoning Law of Guam
- ARTICLE 1: GENERAL PROVISIONS
- SUBARTICLE 1: BED AND BREAKFASTS
An excise tax is hereby levied and imposed which shall be assessed and collected monthly against transient occupants of a room or rooms in a Bed and Breakfast pursuant to Chapter 30 of Division 2, Title 11, Guam Code Annotated.
Collected 2026-09-27T04:12:48Z. Source file · JSON