(a) 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 hotel, lodging house, and bed and breakfast, or similar facility located in Guam according to the following schedule:

(1) from September 1, 1993 through March 31, 1995, the rate shall be ten percent (10%) of the rental price charged or paid per occupancy per day;

(2) from April 1, 1995 and thereafter the rate shall be eleven percent (11%) of the rental price charged or paid per occupancy per day; and

(3) the rate for a registered bed and breakfast shall be four percent (4%) of the rental charged or paid per occupancy per day.

(b) If the room or rooms are rented more than once within a twenty- four (24) hour period, each time of occupancy shall be subject to the tax for such accommodations.

(c) This tax applies and is collectible when the sale is made, regardless of the time when the price is paid or delivered. It shall be paid

COL292017
11 Guam Code Ann. FINANCE & TAXATION
CH. 30 MONTHLY EXCISE TAX ON OCCUPANCY OF
HOTEL AND SIMILAR LODGING HOUSE FACILITIES

by the consumer to the operator or owner of the hotel or rooming house facility.

SOURCE: GC § 19650, as enacted by P.L. 10-166:1 (July 29, 1970). Amended by P.L. 11-145:1 (June 23, 1972). Repealed and reenacted by P.L. 19-005:141 (Aug. 21, 1987) and by P.L. 19-009:4 (Oct. 7, 1987). Subsection (c) repealed and reenacted by P.L. 19-027:1 (Oct. 24, 1988). Codified as 11 GCA § 30101. Amended by P.L. 22-032:2 (Sept. 27, 1993); P.L. 22-144:1 (Dec. 27, 1994). First paragraph amended by P.L. 32-045:5 (July 5, 2013). Subsection (a) amended by P.L. 33-165:1 (June 30, 2016).

2013 NOTE: Subsection designations were added/altered to adhere to the
Compiler’s alpha-numeric scheme in accordance to the authority granted by 1 Guam Code Ann.
§ 1606.