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.

SOURCE: GC § 19200 as amended by P.L. 18-07:7, P.L. 18-33:32, and P.L. 18-
40:63; amended by P.L. 21-42:14. Amended by P.L. 29-002:V:I:15 (May 18, 2007)

COL 110609
11 Guam Code Ann. FINANCE & TAXATION
CH. 22 ANNUAL EXCISE AND ADMISSION TAXES

NOTE: Reference Subsection (f): § 22208 was repealed by P.L. 19-4:2; however, see Note at the position where that section would normally appear in this Chapter.