{"data":{"id":"us-gu/11-gca-22403","jurisdiction":"us-gu","citation":"11 GCA § 22403","heading":"Liability for Tax.","body":"The tax imposed by this Article shall be the liability of any owner or lessee of the facility, or any person operating or managing any such facility or any commercial business enterprise where such facility is offered for patronage. This Section shall not be construed as imposing the tax more than once in a single year.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 22: Annual Excise and Admission Taxes","ARTICLE 4: TAX ON RECREATION FACILITIES"],"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":"29fe2053a2a9a7546a6a8d5b5130faee41e0a03fb6e95bed46b56bc1121371d9","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-22402","next":"us-gu/11-gca-22404"},"notice":"GroundRules: Original legal text. Not legal advice."}