Definitions. — Guam Code § 30102

§ 30102. Definitions.

As used in this Chapter:

(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.