11 Guam Code Ann. § 30102
Terms Used In 11 Guam Code Ann. § 30102
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Trustee: A person or institution holding and administering property in trust.
(a) Transient occupant of a room or rooms in a hotel, lodging house, and bed and breakfast facility or similar facilities”” means those persons who occupy such facilities in a specific location for less than ninety consecutive days.
(b) Person means any individual, firm, copartnership, coopera- tive, nonprofit membership corporation, joint venture, association, corporation, estate, trust, business trust, trustee in bankruptcy, receiver, auctioneer, syndicate, assignee, club, society, or other group or combination acting as unit, whether public or private, or quasi-public, and plural as well as the singular number.
(c) Sale means the sale or charges for any room or rooms, lodging, or accommodations furnished to transients by any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, or any other place in which rooms, lodging, space, or accommodations are furnished regularly to transients for consideration.
(d) Commissioner shall mean and include the person who is performing the duties of Director of Revenue and Taxation for the government of Guam and who is charged with the administration and enforcement of the provisions of this Act.
SOURCE: GC § 19650.1, as enacted by P.L. 10-166:1 (July 29, 1970). Codified as 11 Guam Code Ann. § 30102. Subsection (a) amended by P.L. 32-045:6 (July 5, 2013).