{"data":{"id":"us-gu/11-gca-26201","jurisdiction":"us-gu","citation":"11 GCA § 26201","heading":"Levy.","body":"There is hereby levied and shall be assessed and collected monthly privilege taxes against the persons on account of their businesses operating within and without Guam measured by the application of rates against values, gross proceeds of sales or gross income, as the case may be.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 2: BUSINESS PRIVILEGE TAXES"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc026_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:48Z","sha256":"48800f6049726a5f4f5a2dda33165bcff871bbdb6369d693c7d1b2c72790ce92","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26120","next":"us-gu/11-gca-26202"},"notice":"GroundRules: Original legal text. Not legal advice."}