Imposition. — Guam Code § 22401

§ 22401. Imposition.

An excise tax is hereby imposed on each of the following recreation

facilities in Guam on the effective date of this Chapter (apportioned in

accordance with § 22404), or thereafter manufactured or constructed in

Guam, imported into Guam, maintained or permitted in Guam, and used

in connection with any commercial business enterprise engaged in for

profit wherein such facility is offered for patronage, and annually

thereafter on July 1, at the rate stated:

(a) on each regulation bowling alley or regulation ten (10)-pin

alley, Fifty Dollars ($50.00) for each individual alley;

(b) on each regulation golf course, Five Hundred Dollars

($500.00) for each nine (9) holes or fraction thereof;

(c) on each golf driving range, or miniature golf course, Two

Hundred Dollars ($200.00);

(d) on each pool or billiard table, Twenty-five Dollars ($25.00);

(e) on each shooting range/gallery, Two Hundred Fifty Dollars

($250.00);

(f) on each game room, Two Hundred Dollars ($200.00);

(g) on each go-cart facility, Two Hundred Dollars ($200.00);

(h) on each off-track racing park, Two Hundred Fifty Dollars

($250.00);

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11 GCA FINANCE & TAXATION

(i) on each paint ball gun range/gallery, One Hundred Dollars

($100.00);

(j) on each shuffle board location, One Hundred Dollars

($100.00);

(k) on each billiard pool hall, One Hundred Dollars ($100.00);

(l) on each coin-operated pool table, Fifty Dollars ($50.00);

(m) on each mahjong table, One Hundred Dollars ($100.00);

(n) on each baseball batting cage, Fifty Dollars ($50.00);

(o) on each water park, Two Hundred Dollars ($200.00);

(p) on each sling shot bungy jump, Two Hundred Dollars

($200.00); and

(q) any recreational facility that is not substantially similar to

any activity or facility categorized within Subsections (a) through

(p) supra, must first obtain a business license prior to the conduct of

business. The license fee for such activity shall be Two Hundred

Dollars ($200.00).