wholesale license must be obtained by every person who engages in the business of selling tangible property for the purpose of resale. The annual fee for a wholesale license shall be based on annual gross revenue as follows:

COL 03072011
11 Guam Code Ann. FINANCE & TAXATION
CH. 72 COMMERCIAL LICENSES

From $1.00 to $ 100,000.00 $ 100.00

$ 100,001.00 to $ 500,000.00 $ 200.00

$ 500,001.00 to $1,000,000.00 $ 400.00

$1,000,001.00 to $2,000,000.00 $ 800.00

Exceeding $2,000,000.00 $1,000.00

SOURCE: GC § 16104. Amended by P.L. 29-002:V:I:24 (May 18, 2007).