Imposition. — Guam Code § 22202

§ 22202. Imposition.

A license fee is imposed on each of the following amusement

devices which are operating to produce revenue in Guam on the effective

date of this Chapter (apportioned in accordance with §22207 of this

Chapter), or thereafter manufactured or constructed in, imported into

Guam, maintained or permitted in Guam, and operated to produce

revenue in Guam, and annually thereafter on July 1, at the rate stated:

(a) on each pinball machine, including pachinko or similar

machines, One Hundred Dollars ($100.00);

(b) on each multiple coin pinball machine, Five Hundred

Dollars ($500.00);

(c) on each coin-activated phonograph or other coin-activated

music producing machine, Forty Dollars ($40.00) plus Fifteen

Dollars ($15.00) for each coin slot in excess of one (1);

(d) on each coin-activated kiddie ride, designed for the use of

children, Fifty Dollars ($50.00);

(e) on each video horse or greyhound race machine, One

Thousand Two Hundred Fifty Dollars ($1,250.00);

(f) on each video type symbolic amusement machine or any

other amusement device that is not listed in this Section, Five

Hundred Dollars ($500.00);

(g) on any amusement device that allows for more than one (1)

person to participate, either by use of an additional coin slot, table,

box, video screen, chair with screen monitor or other means

allowing multiple concurrent participation, an additional license fee

of Twenty-five Dollars ($25.00) shall be imposed for each coin slot

in excess of one (1); and

(h) on each coin-activated video amusement device designed

for the use of children, Fifty Dollars ($50.00).

No slot machine or amusement device set to make progressive or

automatic payouts shall be licensed under this Section. No gambling

device as defined in 9 GCA §64.20(b) shall be licensed under this

Section.