{"data":{"id":"us-gu/21-gca-61138","jurisdiction":"us-gu","citation":"21 GCA § 61138","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 short-term vacation rental unit 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 2: SHORT-TERM VACATION RENTAL UNIT"],"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":"8bbebc9968491b0b3fa4270b3b472c32f763ad910163d4302f262e9b432cd046","source_id":"us-gu","stale":false,"prev":"us-gu/21-gca-61137","next":"us-gu/21-gca-61139"},"notice":"GroundRules: Original legal text. Not legal advice."}