The tax imposed by this Article shall be the liability of any owner or lessee of the facility, or any person operating or managing any such facility or any commercial business enterprise where such facility is offered for patronage. This Section shall not be construed as imposing the tax more than once in a single year.
SOURCE: GC § 19202.2.

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