{"data":{"id":"us-gu/21-gca-61119","jurisdiction":"us-gu","citation":"21 GCA § 61119","heading":"Imposition.","body":"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.","path":["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"],"source_url":"https://col.guamcourts.gov/sites/default/files/21gc061_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T04:12:48Z","sha256":"73cf366bddb8cf23dec54dddfcfe3329abe22ddf65a108767f8b6dd3de4ee9a8","source_id":"us-gu","stale":false,"prev":"us-gu/21-gca-61118","next":"us-gu/21-gca-61120"},"notice":"GroundRules: Original legal text. Not legal advice."}