Chapter 70

11 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 1 CHAPTER 70 GENERAL PROVISIONS § 70101. Title. § 70102. Purpose. § 70103. Definitions. § 70104. Administration. § 70105. Duties of Licensing Division. § 70106. Qualifications. § 70107. Rules and Regulations. § 70108. Same: Not Retroactive. § 70109. Examination. § 70110. Prerequisites. § 70111. Inspections. § 70112. License Board. § 70113. Review of Applications. § 70114. Same: Review of Order to Suspend or Revoke License. § 70115. Term of License. § 70116. Apportionment of Fees. § 70117. Renewal. § 70118. Licenses not Transferable. § 70119. Misdemeanor. § 70120. Suspension and Revocation of License. § 70121. Two or More Business Locations Operated by one Person. § 70122. Classification of Business. § 70123. Combination Businesses. § 70124. Effective Date of License. § 70125. Separability. § 70126. Exemptions. § 70127. Alien labor. § 70128. Employment Discrimination. § 70129. Enforcement Powers. § 70130. Restriction of Activities on Persons Witho ut Licenses § 70131. Closing of Business of Person Without Busi ness License. § 70132. Clearance Necessary that Taxes Due are Pai d to Obtain Business License. § 70133.

of Activities on Persons Witho ut Licenses § 70131. Closing of Business of Person Without Busi ness License. § 70132. Clearance Necessary that Taxes Due are Pai d to Obtain Business License. § 70133. Reproduction; Certified Copies and Authent ication: Fees. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 2 § 70101. Title. This Division 3 shall be known as the Business Lic ense Law. SOURCE: GC § 16000. This Division of Title 11 was added by P.L. 2-12 (2/17/53). All source references will be to that Pu blic Law, except where it has been amended, added to or repealed. § 70102. Purpose. The purpose of this Division is to provide for the licensing of businesses in the Territory of Guam in order that a ll necessary and reasonable control and regulation thereof may be pr acticed by the Government of Guam for the protection of the health , safety and morals of the people of Guam. SOURCE: GC § 16001. COURT DECISIONS: Finally, this Court finds that having to get an exe mption in order to make a loan secured by Guam real property is simply not reasonable. When a bank gets the two licenses required under 11 GCA § 106722, it may engage in the transactions set forth in § 106727

order to make a loan secured by Guam real property is simply not reasonable. When a bank gets the two licenses required under 11 GCA § 106722, it may engage in the transactions set forth in § 106727 and, if t he bank qualifies, engage in transactions set forth in §§ 106728 and 106729. The business license does not include the transaction set forth in § 106730, the securing of a mortgage loan with Guam real property. Consequently, because it is n ot included within the scope of the license, then the foreign bank, licensed here o n Guam, would still need to get an exemption under § 70130. EIE Guam Corp., et al. V . The Long Term Credit Bank of Japan, Ltd., et al. , 1998 Guam 6 [25]. § 70103. Definitions. For the purposes of this Division, except as otherw ise specifically provided, the following words and phrases, together with all the common derivatives thereof, (i.e., verbs, plurals, gerunds , etc.) shall have the meaning prescribed in this section: (a) Applicant shall mean and include any person who files formal written application in the prescribed form, for any license as herein provided, with the Licensing Division of the Department of Revenue & Taxation of the Government of

de any person who files formal written application in the prescribed form, for any license as herein provided, with the Licensing Division of the Department of Revenue & Taxation of the Government of Guam. (b) Board shall mean and include the License Board appointed under authority of this Division. (c) Business shall mean and include any activity or conduct, whether proprietary, partnership, corporate, or wha tever form, engaged in, transacted, conducted, continued, done or carried on, or caused to be engaged in, transacted, conducted, con tinued, done or carried on, with the object of gain or economic ben efit, either direct COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 3 or indirect, but shall not include casual sales, pe rsonal service contracts or fund raising activities by political c andidates, committees, parties, corporations, associations, or ganizations or funds. No political candidate, committee, party, c orporation, association, organization or fund shall be required to register with the Department of Revenue and Taxation or be requir ed to obtain a business license.

al candidate, committee, party, c orporation, association, organization or fund shall be required to register with the Department of Revenue and Taxation or be requir ed to obtain a business license. (d) Endorsement shall mean and include written evid ence obtained by an applicant from the Examining Departm ent that said applicant has fulfilled necessary qualifications an d requirements prior to the obtaining of the License. It shall als o, when the context so requires, mean and include the evidence of the e vidence of the endorsement appearing on the face of the License. (e) Engaging in, transacting, conducting, continuin g, doing or carrying on a business means a regular employment w hich occupies the time, labor, or attention of the person on a co ntinuing basis although one (1) act may be sufficient if circumsta nces show a purpose to continue, and it need not be the sole or full-time employment of the person, but may be on a part-time or periodic basis. Without excluding other activities which may not be considered to be specifically engaging in, transact ing, conducting, continuing, doing or carrying on a business, a pers on shall not be considered to be engaging in,

ther activities which may not be considered to be specifically engaging in, transact ing, conducting, continuing, doing or carrying on a business, a pers on shall not be considered to be engaging in, transacting, conducti ng, continuing, doing or carrying on a business within the meaning of this Division solely by reason of carrying on in Guam any one (1) or more of the following activities: (1) maintaining or defending any action or suit, or any administrative or arbitration proceeding, or effect ing the settlement thereof or the settlement of claims or d isputes; (2) holding meetings of the board of directors or shareholders, or carrying on other activities conce rning internal corporate affairs; (3) maintaining bank accounts; (4) maintaining offices or agencies for the transfe r, exchange and registration of the corporation’s own securities, COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 4 or appointing and maintaining trustees or depositar ies with respect to those securities; (5) effecting sales through independent contractors ; (6) soliciting or procuring orders, whether by mail or through employees or agents or otherwise, where tho se orders require acceptance

curities; (5) effecting sales through independent contractors ; (6) soliciting or procuring orders, whether by mail or through employees or agents or otherwise, where tho se orders require acceptance outside Guam before they become binding contracts; (7) creating or acquiring evidences of debt or mort gages, liens or security interests in real or personal pro perty; (8) securing or collecting one’s own debts, or enfo rcing mortgages and security interests in property securi ng one’s own debts; (9) owning, without more, real or personal property ; (10) conducting an isolated transaction that is com pleted within ninety (90) days, and that is not one in the course of a number of repeated transactions of a like nature; a nd (11) transacting business in interstate commerce. The list of activities in this Subsection (e) is no t exhaustive. (f) Examining Department shall mean that department of the Government of Guam which is by law, rule or regulat ion given the responsibility of examining and endorsing a class o f applicants for required qualifications. (g) Hold himself out means to lead others to believ e by language or conduct that one has certain qualificat ions, training, skills,

and endorsing a class o f applicants for required qualifications. (g) Hold himself out means to lead others to believ e by language or conduct that one has certain qualificat ions, training, skills, or authority which such person is willing t o exercise for the benefit of others. (h) License shall mean and include the permission g ranted by the Government of Guam, under the authority of this Division, conferring upon the licensee the right to engage in a business or to practice a trade or a profession which without suc h authorization and permission would be illegal; it shall also, whe n the context so requires, mean and include the written evidence of such permission. (i) License Fee means the charge or assessment lev ied by law for the privilege or authority to do that which, wi thout payment for COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 5 and obtaining such privilege or authority, would be illegal under the provisions of this Division. (j) License Division shall mean that Division of th e Department of Revenue & Taxation of the Government of Guam cha rged with the responsibility and duty of administering this D ivision.

s Division. (j) License Division shall mean that Division of th e Department of Revenue & Taxation of the Government of Guam cha rged with the responsibility and duty of administering this D ivision. and Chief of such Division shall mean the person who is in ch arge of the License Division, by direction of the Director of R evenue & Taxation. (l) Person means and includes any individual, firm, copartnership, joint venture, association, corporat ion, estate, trust, or other group or combination acting as a unit. (m) Public may mean any portion of the general popu lation of Guam and shall not mean all the people, nor very ma ny people of a place, but so many of them as contradistinguishes t hem from a few. (n) Renewal shall mean the continuation for the nex t succeeding fiscal year (July 1 to June 30) of the p rivilege to conduct the licensed acts except that no license shall be r enewed unless application is made therefor within three months of the expiration of the last license issued. SOURCE: GC § 16002. Subsection (c) amended by P.L. 17-049:8 ; subsection (k) repealed by P.L. 5-036 (1/27/60); subsection (n) am ended by P.L. 5-055 (1/27/60).

expiration of the last license issued. SOURCE: GC § 16002. Subsection (c) amended by P.L. 17-049:8 ; subsection (k) repealed by P.L. 5-036 (1/27/60); subsection (n) am ended by P.L. 5-055 (1/27/60). Subsections (c) and (e) amended by P.L. 27-057:5 an d 6, respectively. NOTE: All reference in the original to 'Title' have been change to Division to conform to the style of the Guam Code Annotated. References in the original to 'Department of Financ e' have been changed to Department of Revenue & Taxation pursuant to P.L. 9 -239 (8/13/68). References to the 'Island Court' or 'District Court ' in this Division have been changed to Superior Court pursuant to P.L. 12- 85 (Court Reorganization Act of 1974). § 70104. Administration. Administration of this Division shall be vested in the Department of Revenue & Taxation and the License Division thereof ; provided, however, that the License Division shall at no time exercise judicial discretion, but shall perform only the functions pr ovided herein. SOURCE: GC § 16003. § 70105. Duties of Licensing Division. COL62201611 GCA FINANCE & TAXATION CH.

shall at no time exercise judicial discretion, but shall perform only the functions pr ovided herein. SOURCE: GC § 16003. § 70105. Duties of Licensing Division. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 6 It shall be the duty of the License Division to per form the following functions as well as all other functions necessary for the proper administration of this Division. (a) On the showing of compliance with all required prerequi- sites, including the payment of the fee, of any app licant for a license, to issue the proper license to the applica nt. (b) To keep a complete set of records of all licens es issued, in the manner and form prescribed by the License Board and the Director of Revenue & Taxation. (c) The Chief of the License Division shall notify the License Board of the expiration of any license within at le ast thirty (30) days following the date of expiration. (d) To keep and maintain a sufficient supply of app lication forms and rules and regulations as approved by the License Board, and shall furnish said forms and rules and regulati ons to bona fide applicants, free of charge. SOURCE: GC § 16004. § 70106. Qualifications.

d rules and regulations as approved by the License Board, and shall furnish said forms and rules and regulati ons to bona fide applicants, free of charge. SOURCE: GC § 16004. § 70106. Qualifications. Qualifications required for securing licenses and e ndorsements applicable thereto shall be promulgated as rules an d regulations by the License Board, with the advice of the department of the government of Guam designated in this Division to have cognizance thereof. SOURCE: GC § 16005. § 70107. Rules and Regulations. The License Board shall draft and approve such rule s and regulations as are required by this Division and sh all, after such approval, hold a public hearing at such time and pl ace as the License Board shall direct before official promulgation of the rules and regulations. The License Board shall cause to be pl aced in a newspaper of general circulation in Guam a single notice of s uch proposed public hearing not more than ten (10) nor less than five ( 5) days prior to the date set for the public hearing. This procedure shall ap ply to the amendment and repeal of rules and regulations as well as to t heir initial promulgation. SOURCE: GC § 16008.

( 5) days prior to the date set for the public hearing. This procedure shall ap ply to the amendment and repeal of rules and regulations as well as to t heir initial promulgation. SOURCE: GC § 16008. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 7 § 70108. Same: Not Retroactive. The rules and regulations as promulgated by the Lic ense Board as provided herein, or the amendment or repeal of such rules and regulations shall not be retroactive with regard to any license existing and valid at the time of their promulgation. SOURCE: GC § 16007. § 70109. Examination. Examination of the qualifications of any applicant shall be the duty and responsibility of the director of the departmen t designated in this Division to have cognizance thereof. SOURCE: GC § 16008. § 70110. Prerequisites. Prerequisites to and qualification for the obtainin g of any license hereunder shall be mandatory, whether provided by l aw, rule or regulation and may be changed, from time to time by the Licensing Board as it deems necessary and proper; provided, h owever, that in no case shall a change he deemed to be retroactive and all such prerequisites and qualifications must he within the scope of

ensing Board as it deems necessary and proper; provided, h owever, that in no case shall a change he deemed to be retroactive and all such prerequisites and qualifications must he within the scope of that which is provided by law. SOURCE: GC § 16009. § 70111. Inspections. It shall be the duty and responsibility of the depa rtment of the government of Guam to which this Division gives cog nizance, to make periodic inspections or examinations of licensees t o see that they conform at all times to the required qualifications and prerequisites. SOURCE: GC § 16010. § 70112. License Board. There is hereby created within the Government of Gu am a License Board, to be composed of three members ex officio w ho shall be the Director of Revenue & Taxation, the Director of Com merce, and a law member appointed from the Department of Law by the Governor. The members shall serve without compensation, except th at they may be reimbursed for necessary expenses in connection wit h the formal business of the Board. SOURCE: GC § 16011. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 8 § 70113. Review of Applications .

ursed for necessary expenses in connection wit h the formal business of the Board. SOURCE: GC § 16011. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 8 § 70113. Review of Applications . It shall be the duty of the License Board upon writ ten request of an applicant to review any denial of an application fo r a license, and the Board may deny or approve the license within the te rms of the law and applicable rules and regulations. The decisions of the License Board are appealable to the Superior Court of Guam. SOURCE: GC § 16012. § 70114. Same: Review of Order to Suspend or Revoke License. The License Board shall review any order to suspend or revoke a license upon application of the licensee. The Board may approve or reverse the order within the terms of the law and a pplicable rules and regulations governing said license. The decisions o f the Board are appealable to the Superior Court of Guam. SOURCE: GC § 16013. § 70115. Term of License. (a) All licenses and endorsements applicable there to shall be issued on an annual basis and, regardless of when issued, shall expire one (1) year after the date for which issued or renewed.

License. (a) All licenses and endorsements applicable there to shall be issued on an annual basis and, regardless of when issued, shall expire one (1) year after the date for which issued or renewed. (b) All licenses and endorsements applicable there to which are already in existence prior to the enactment of this law shall be renewed on the month consistent with the month they origina lly attained their license. The Department of Revenue and Taxation shall have up to eighteen (18) months from the enactment of this law to amend the renewal dates of these licenses and endorsements to conform with the renewal date outlined in this Section. (c) Notwithstanding the terms of this Section, a li censee holding multiple licenses may elect to have the multiple li censes expire concurrently one (1) year after the month chosen at the licensee’s discretion. SOURCE: GC § 16014. Amended by P.L. 33-083:2 (Nov. 9, 2015 ). 2015 SOURCE: Pursuant to P.L. 33-083:5: Section 5. Effective Date. The Department of Revenue and Taxation shall work with the Office of Technology in implementing the objectives of this Act.

2015 ). 2015 SOURCE: Pursuant to P.L. 33-083:5: Section 5. Effective Date. The Department of Revenue and Taxation shall work with the Office of Technology in implementing the objectives of this Act. These changes to the term o f business licenses shall be effective on the second day of October 2016. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 9 § 70116. Fees. (a) All original license fees shall be charged on an annual basis, commencing on the date of issuance or renewal and e nding on the day before the month and day of issuance in the followi ng year. (b) The existing fee structure for business licens es shall remain intact and in effect. (c) All licenses and endorsements renewed as per § 70115(b) of this Chapter shall have their fees prorated appropriately to conform w ith the revised renewal date. SOURCE: GC § 16014.1. This section and §16014 were split by P.L. 5-055 (1/22/60); The combined section had been amended by P.L. 2-048. Amended by P.L. 33-083:3 (Nov. 9, 2015) 2015 SOURCE: In the amendment of this section by P.L. 33-083:3 , subsection designations (a) and (b) were added.

mbined section had been amended by P.L. 2-048. Amended by P.L. 33-083:3 (Nov. 9, 2015) 2015 SOURCE: In the amendment of this section by P.L. 33-083:3 , subsection designations (a) and (b) were added. The Compiler pursuant to authority granted by 1 GCA § 1606 altered the designations further to adhere to its general codification scheme. Pursuant to P.L. 33-083:5: Section 5. Effective Date. The Department of Revenue and Taxation shall work with the Office of Technology in implementing the objectives of this Act. These changes to the term o f business licenses shall be effective on the second day of October 2016. § 70117. Renewal. (a) A licensee may renew his license at the expira tion thereof by the payment of the annual license fee and by filing wit h the renewal application an affidavit oath and subject to the pe nalties of perjury that he has continued to comply with all of the prerequi sites and qualifications provided by law, rules and regulatio ns which were certified by the proper departments of the governme nt of Guam in the application for his original license. The renewing licensee shall not be required to obtain the approval of the government o f Guam or any department or

departments of the governme nt of Guam in the application for his original license. The renewing licensee shall not be required to obtain the approval of the government o f Guam or any department or agency thereof regarding the applicat ion of the zoning law of Guam to the licensee’s business premises; provid ed, that the licensed business is located upon the identical premises upo n which it was located on the date of the issuance of the previous license . (b) A licensee who fails to renew his license on o r before one (1) year or twelve (12) months after it was issued shall be assessed a penalty of One Dollar ($1.00) per each calendar day he is d elinquent, which COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 10 penalty shall become part of the renewal fee. Any licensee who f ails to renew his license on or before the thirty (30) days after the license should have been renewed shall be required to discontinue his business until he renews the license or be subject to an injunction i ssued by the Superior Court and to prosecution under § 70119. Such failur e to renew while continuing the operation of the business shall constitute refusal and failure to obtain a

to an injunction i ssued by the Superior Court and to prosecution under § 70119. Such failur e to renew while continuing the operation of the business shall constitute refusal and failure to obtain a license under the provisions of this Division. SOURCE: GC § 16015; R/R by P.L. 02-012 (Feb. 15, 1953), ame nded by P.L. 05- 055 (Jan. 22, 1960), P.L. 08-165 (July 29, 1966), a nd P.L. 33-083:4 (Nov. 9, 2015). 2015 SOURCE: Subsection designations added pursuant to authori ty granted by 1 GCA § 1606. Pursuant to P.L. 33-083:5: Section 5. Effective Date. The Department of Revenue and Taxation shall work with the Office of Technology in implementing the objectives of this Act. These changes to the term o f business licenses shall be effective on the second day of October 2016. § 70118. Licenses not Transferable. (a) Every license issued under this Division shall be deemed to be personal and shall be issued to the person or perso ns making application therefor, and may not in any circumstances be trans ferred to any other person except upon the forfeiture of a tenancy or u pon a foreclosure of a mortgage where the original contract provides that the license is a security for the

cumstances be trans ferred to any other person except upon the forfeiture of a tenancy or u pon a foreclosure of a mortgage where the original contract provides that the license is a security for the obligation, in which event the Boa rd shall he promptly notified of any such forfeiture. (b) Any license conditioned upon the fulfillment o f any qualifications or prerequisites pertaining to the p remises wherein the licensee conducts his business, trade or profession may not be transferred to another location without written application to, and written approval by the Director of Revenue & Taxation. SOURCE: GC § 16016. Amended by P.L. 05-128 (Aug. 23, 1960) . 2015 SOURCE: Subsection designations added pursuant to authori ty granted by 1 GCA § 1606. § 70119. Misdemeanor. Any person who is required by the terms of this Div ision to obtain a license or licenses, and endorsements applicable th ereto, and who refuses or fails to obtain such license or licenses, and en dorsements, shall he guilty of a misdemeanor. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 11 SOURCE: GC § 16017. Amended by P.L. 13-187:122 to conform t o 9 GCA, Crimes & Corrections. § 70120.

, shall he guilty of a misdemeanor. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 11 SOURCE: GC § 16017. Amended by P.L. 13-187:122 to conform t o 9 GCA, Crimes & Corrections. § 70120. Suspension and Revocation of License. (a) Any person holding a license under the provisi ons of this Division who refuses or fails to comply with any pr ovision of applicable regulatory statutes, rules or regulations shall be subject to the penalty of having his license either suspended for a period of time or revoked by the License Board. The suspension or revocation of any license of a person making application for any new license shall be tak en into consideration by the License Board for the granting of the new li cense and may, in the Board’s discretion, be grounds for refusal to grant a new license. (b) The License Board shall have power to suspend o r revoke a license when, after formal hearing, it finds that s uch business is being operated inimical to public interest. The License Board may suspend a license for a period not to exceed one (1) year on probable cause pending formal hearing and findings thereon.

business is being operated inimical to public interest. The License Board may suspend a license for a period not to exceed one (1) year on probable cause pending formal hearing and findings thereon. Neither the Li cense Board nor the Government of Guam shall be subject to any claim or damages due to the action of the Board taken under the provisions of t his Chapter. This subsection (b) shall apply to all licenses whether issued under this Chapter or in existence on the effective date hereo f, notwithstanding any other provisions contained herein. SOURCE: GC § 16018. Subsection (b) amended by P.L. 20-025:3 (June 10, 1989). 2015 NOTE: Under the original law, subsection (b) was codified as subsection (a). Pursuant to the authority granted by 1 GCA § 1606 a nd to adhere to the Compiler’s alpha-numeric scheme, the first paragraph was desig nated (a), and the original subsection (a) was designated (b), and the referenc e was altered to correspond to the current codification. § 70121. Two or More Business Locations Operated by One Person. Where one (1) person operates or conducts business es in two (2) or more locations in Guam, the person shall be require d to obtain a license for

wo or More Business Locations Operated by One Person. Where one (1) person operates or conducts business es in two (2) or more locations in Guam, the person shall be require d to obtain a license for each such location. SOURCE: GC § 16019. § 70122. Classification of Business. If any question of the classification of any busine ss, conduct or activity arises pertaining to the type or class of license required under this Division, such classification shall be made by the License Board COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 12 upon review of all the facts presented to it, and s uch classification shall be final. SOURCE: GC § 16020. § 70123. Combination Businesses. Any person who operates any business which consists of a combination of two (2) or more of the classes provi ded in this Division shall be required to take out a separate license fo r each such classification. SOURCE: GC § 16021. § 70124. Effective Date of License. The license required by the provisions of this Divi sion, and all other provisions applicable thereto, shall not be retroac tive, and any person who, upon the date of approval of this law, is oper ating any business or trade under a valid

of this Divi sion, and all other provisions applicable thereto, shall not be retroac tive, and any person who, upon the date of approval of this law, is oper ating any business or trade under a valid Government of Guam license may continue to do so until the expiration thereof. Upon the expiration o f any license valid on the date of approval of this Division, the person h olding such license shall be required to obtain a new license under the provisions of this Division. SOURCE: GC § 16022. NOTE: 'This law' and 'this act' both refer to the origina l Business License Law enacted in 1953. § 70125. Separability. If any provision, Chapter, Subchapter, section, sub -section, paragraph, sentence, word or other portion of this Division is for any reason found to be invalid or inoperative, or shall be held by any court to be unconstitutional, the remainder of this Division shall nevertheless continue in full force and effect. SOURCE: GC § 16023. § 70126. Exemptions. The provision of this Division, and the license req uirements thereunder, shall not apply to the following activi ties: (a) Any business or trade engaged in or conducted b y the Government of Guam, or the Government of the

ivision, and the license req uirements thereunder, shall not apply to the following activi ties: (a) Any business or trade engaged in or conducted b y the Government of Guam, or the Government of the United States, or for the sole and direct benefit of or under the dir ect supervision of the Government of Guam. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 13 (b) The selling or marketing by a Guam agricultural producer of his own farm produce in its natural state. (c) The business license fees for each business pa rticipating in the ‘Made in Guam’ Incubator Program shall be one-h alf (1/2) of the fee assessed for a business license needed to t ransact business at the Antonio B. Won Pat Guam International Air Termi nal. This partial payment shall be made available for a perio d of two (2) tax years from the date of entry into the program. Ther eafter, the licensee will no longer be eligible for the reduced cost of a business license. SOURCE: GC § 16024: repealed/reenacted by P.L. 07-021 (May 10, 1963). Subsection (c) added by P.L. 32-068:XII:29 (Sept. 1 1, 2013). § 70127. Alien Labor.

e for the reduced cost of a business license. SOURCE: GC § 16024: repealed/reenacted by P.L. 07-021 (May 10, 1963). Subsection (c) added by P.L. 32-068:XII:29 (Sept. 1 1, 2013). § 70127. Alien Labor. (a) Any person holding a license under the provisi ons of this Division is required to certify to the Director of Revenue and Taxation the intended departure of any alien working for suc h person at least fourteen (14) days prior to such departure date. (b) The License Board shall have the power to susp end or revoke any license when, after formal hearing, it finds th at any person has intentionally or knowingly failed to certify the in tended departure of any alien labor as provided by this section. SOURCE: Added by P.L. 03-060 (Mar. 2, 1956). 2015 SOURCE: Subsection designations added pursuant to authori ty granted by 1 GCA § 1606. § 70128. Employment Discrimination. Applicants for business licenses shall be required to attest to under oath, to the following: (a) ‘I shall not fail or refuse to hire or to disch arge any individual or otherwise to discrimination against a ny individual with respect to his compensation, terms, conditions or p rivileges of employment because of such

refuse to hire or to disch arge any individual or otherwise to discrimination against a ny individual with respect to his compensation, terms, conditions or p rivileges of employment because of such individual’s race, color , religion, sex or national origin’; (b) ‘I shall not limit, segregate or classify emplo yees in any way which would deprive or tend to deprive any indi vidual of employment opportunities or otherwise adversely aff ect his status COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 14 as an employee, because of such individual’s race, color, religion, sex or national origin’, SOURCE: GC § 16026 added by P.L. 14-072:1 (Oct. 31, 1977). NOTE: P.L. 14-072:2 added the following uncodified matter : The oath prescribed under § 70128(a) and (b) shall be incorporated in the business license application in affidavit for s ubscribed and sworn to by the applicant before a notary public. § 70129. Enforcement Powers. The License Board shall have the power to suspend o r revoke any license when, after formal hearing, it determines t hat a licensee has intentionally or knowingly practiced employment dis crimination. SOURCE: GC § 16026.1 added by P.L. 14-072:4 (Oct.

r revoke any license when, after formal hearing, it determines t hat a licensee has intentionally or knowingly practiced employment dis crimination. SOURCE: GC § 16026.1 added by P.L. 14-072:4 (Oct. 31, 1977) . § 70130. Restriction of Activities on Persons Engag ing in, Transacting, Conducting, Continuing, Doing, or Carr ying on a Business Without Licenses . (a) It is the policy of the government of Guam tha t all persons engaging in, transacting, conducting, continuing, d oing, or carrying on a business have business licenses. (b) Unless otherwise specifically exempted by law, no person shall engage in, transact, conduct, continue, do, or carr y on a business in Guam until it obtains a business license. The requi rement to obtain a business license shall be independent of and in add ition to a requirement for a certificate of authority from the Director of Revenue and Taxation or other applicable regulating agency or board, pur suant to applicable Guam laws, including, but not limited to, 22 GCA § 15307, 22 GCA § 15102, 18 GCA § 7102 and 11 GCA § 106213. SOURCE: GC § 16027 added by P.L. 19-010:XI:18. Amended by P.L. 27-057:7.

ant to applicable Guam laws, including, but not limited to, 22 GCA § 15307, 22 GCA § 15102, 18 GCA § 7102 and 11 GCA § 106213. SOURCE: GC § 16027 added by P.L. 19-010:XI:18. Amended by P.L. 27-057:7. 2015 SOURCE: Subsection designations added pursuant to authori ty granted by 1 GCA § 1606. CROSS-REFERENCES: See 11 GCA § 104109 specifically regulating the bringing of actions by real estate brokers and sale smen for their compensation. COURT DECISIONS: Dismissal of a complaint because Plaintiff did not have a Business License did not violate Due Process and wa s a valid means of enforcing a Territorial interest, that businesses obtain busine ss licenses. Pacific Equity & Capital Enterprises, Inc., and Segundo A. Unpingco v. Baba Corporation, et al. , D.C. App.Div. D.C. Civ. Case No. 90-00068A, 5/11/19 91. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 15 In conclusion, because Alice was neither the owner of the premises nor in possession of a business license at the time of the alleged breaches and had made no effort to secure a business license until well a fter a significant period of time had elapsed from the date of her succession to the leas e in question, and

e of the alleged breaches and had made no effort to secure a business license until well a fter a significant period of time had elapsed from the date of her succession to the leas e in question, and there were no genuine issues of material fact, we hold that it wa s not error to grant Kim’s motion for summary judgment. Taijeron v. Kim , Guam Supreme Court, 1999 Guam 16 ¶ 29. § 70131. Consequences of Engaging in, Transacting, Conducting, Continuing, Doing, or Carrying on a Business Withou t Business License or Certificate of Authority. (a) Any person engaging in, transacting, conducting , continuing, doing, or carrying on a business within Guam which is otherwise required by law to have a current business license and, as may be required by all applicable laws of Guam, a certific ate of authority from the Director of the Department of Revenue and Taxat ion, or other applicable regulating agency or board, but does not have one, shall be closed promptly by the Department of Revenue and Ta xation, after a hearing pursuant to the Administrative Adjudication Law, until all required returns are filed and all taxes paid or ar rangements are made to pay them.

he Department of Revenue and Ta xation, after a hearing pursuant to the Administrative Adjudication Law, until all required returns are filed and all taxes paid or ar rangements are made to pay them. All assets of the person or corporation shall be frozen after such hearing until all required tax returns are sub mitted to the Department of Revenue and Taxation, all taxes are p aid, or payment arrangements are made, and a valid business license is obtained. (b) Any person engaging in, transacting, conducting , continuing, doing, or carrying on a business on Guam without a business license and, as may be required by all applicable laws of Guam, a certificate of authority from the Director of the Department of Re venue and Taxation, or other applicable regulating agency or board, may not maintain a proceeding in any Court on Guam until it obtains a business license and, as may be required by all applicable laws of Guam, a certificate of authority to transact business on Guam. (c) The successor to any person who transacted, eng aged in, conducted, continued, carried on, or done business on Guam without a business license and, as may be required by all app licable laws of Guam, a

e successor to any person who transacted, eng aged in, conducted, continued, carried on, or done business on Guam without a business license and, as may be required by all app licable laws of Guam, a certificate of authority from the Director of the Department of Revenue and Taxation, or other applicable regulating agency or board, and the assignee of a cause of action arising out of that b usiness may not maintain a proceeding based upon that cause of acti on in any Court on Guam until the person or that person’s successor ob tains a business COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 16 license and, as may be required by all applicable l aws of Guam, a certificate of authority from the Director of the D epartment of Revenue and Taxation, or other applicable regulating agency or board. (d) A Court may stay a proceeding commenced by a pe rson, its successor, or assignee until it determines whether the person, or that person’s successor, or assignee requires a business license, and, as may be required by all applicable laws of Guam, a certi ficate of authority from the Director of the Department of Revenue and Taxation, or other applicable regulating agency or

ness license, and, as may be required by all applicable laws of Guam, a certi ficate of authority from the Director of the Department of Revenue and Taxation, or other applicable regulating agency or board. If it so det ermines, the Court may further stay the proceeding until the person, or th at person’s successor, or assignee obtains the business license, and, as may be required by all applicable laws of Guam, or other applicable regula ting agency or board, a certificate of authority from the Director of the Department of Revenue and Taxation, or other applicable regulating agency or board. (e) Notwithstanding the provisions of this Section, the failure of a person to obtain a business license, and, as may be required by all applicable laws of Guam, a certificate of authority from the Director of the Department of Revenue and Taxation, or other ap plicable regulating agency or board, does not impair the validity of it s corporate acts or prevent it from defending any proceeding in Guam. SOURCE: GC § 16028 added by P.L. 19-010:XI:22. Amended by P.L. 27-057:8 (June 30, 1999). § 70132. Clearance Necessary that Taxes Due are Pai d to Obtain Business License.

ding any proceeding in Guam. SOURCE: GC § 16028 added by P.L. 19-010:XI:22. Amended by P.L. 27-057:8 (June 30, 1999). § 70132. Clearance Necessary that Taxes Due are Pai d to Obtain Business License. No person may obtain or renew a business license wi thout clearance from the Director of Revenue & Taxation that all in come tax returns, business privilege tax returns and withholding tax returns which are due from that person have been filed (or an extension h as been approved or granted thereon by the Director of Revenue & Taxati on, which extension has not expired), and that all taxes due thereon ha ve been paid or arrangements have been made with the Director for p ayment thereon and such arrangements are current. SOURCE: GC § 16029 added by P.L. 19-010:XI:23. Amended by P.L. 29- 002:VI:28 (May 18, 2007) the name, Gross Receipts T ax, changed to Business Privilege Tax. § 70133. Reproduction; Certified Copies and Authen tication: Fees. COL62201611 GCA FINANCE & TAXATION CH. 70 GENERAL PROVISIONS 17 The fees for the reproduction of copies, certified copies and authentication for the following documents shall be as follows: (a) Copy of each business license $ 3.00 (b) Certificate of

PROVISIONS 17 The fees for the reproduction of copies, certified copies and authentication for the following documents shall be as follows: (a) Copy of each business license $ 3.00 (b) Certificate of Existence $10.00 (c) Certificate of Good Standing $25.00 (d) Certificate of Exemption $20.00 (e) Fee for an authentication or certification of any documents that are filed with the General Licensing Branch $10.00 (f) Copy of each page of any other document that is filed with the General Licensing Branch in which the fee for each copy is not provided by law $ 1.00 (g) Replacement of Corporate Certificate $25.00 (h) Copy of any other compliance, regulatory, enforcement, testing or study guide pamphlet. $ 5 .00 SOURCE: Added by P.L. 29-002:V:I:21 (May 18, 2007). ---------- COL622016