{"data":{"id":"us-gu/11-gca-22206","jurisdiction":"us-gu","citation":"11 GCA § 22206","heading":"Liability for Tax.","body":"The tax imposed by this Article shall be the liability of any owner or lessee, or any officer, manager, or representative of any owner or lessee, of the amusement device, or any person operating or managing any business enterprise at which such amusement device is offered for patronage. This Section shall not be construed as imposing the tax more than once on a single amusement device in a single year.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 22: Annual Excise and Admission Taxes","ARTICLE 2: TAX ON AMUSEMENT DEVICES"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc022.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:28Z","sha256":"64ac7cd219eb6527ad35bcb266ac9eb7078378f6d10570d363086b7c9f5501a3","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-22205","next":"us-gu/11-gca-22207"},"notice":"GroundRules: Original legal text. Not legal advice."}