{"data":{"id":"us-gu/11-gca-76223","jurisdiction":"us-gu","citation":"11 GCA § 76223","heading":"Department of Revenue and Taxation to Administer.","body":"The Department of Revenue and Taxation is authorized to administer the implementation of the highest rack/tourist rate schedule required to be published pursuant to this Act.","path":["Title 11: Finance and Taxation","Division 3 - Business License Law","Chapter 76: Service Licenses","ARTICLE 2: SPECIAL SERVICE CLASSES"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc076.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:17:28Z","sha256":"7d76e1e3d612c356858251ee7059ff0d398a03e71294fac3ec0213d9aad655c1","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-76222","next":"us-gu/11-gca-76224"},"notice":"GroundRules: Original legal text. Not legal advice."}