Guam § 30109 - Tax Collection Agreements Authorized.

§ 30109. Tax Collection Agreements Authorized.

(a) Transient accommodations broker means any person or entity,

including, but not limited to, persons who operate online websites, online

travel agencies or online booking agencies, that offers, lists, advertises,

or accepts reservations, or collects whole or partial payment for transient

accommodations or resort time share vacation interests, units or plans.

Notwithstanding any other provision of law, rule, or regulation to the

contrary, the Director of the Department of Revenue and Taxation, or his

designee, may permit a transient accommodations broker to register as a

tax collection agent on behalf of all of its operators and plan managers by

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HOTEL AND SIMILAR LODGING HOUSE FACILITIES

entering into a tax collection agreement with the Director or by

submitting a transient accommodations broker tax collection agent

registration statement to the Director, in a form prescribed by the

Department. The Director may deny an application for registration as a

transient accommodations broker tax collection agent under this Section

for any cause authorized by law, including, but not limited to, any

violation of this Chapter.

(b) A registered transient accommodations broker tax collection

agent shall report, collect, and pay over the taxes due under this Chapter

on behalf of all of its operators and plan managers from the date of

registration until the registration is canceled; provided, that the registered

transient accommodations broker tax collection agent's obligation to

report, collect, and pay taxes on behalf of all of its operators and plan

managers shall apply solely to transient accommodations in the state

arranged or booked directly through the registered transient

accommodations broker tax collection agent.

(c) The Director shall issue a certificate of registration or letter of

denial within thirty (30) calendar days after a transient accommodations

broker submits to the Director a completed and signed transient

accommodations broker tax collection agent registration statement, in a

form prescribed by the Department. If approved, the registration shall be

valid only for the transient accommodations broker tax collection agent

in whose name it is issued, and for the website or platform designated

therein, and shall not be transferable, except to a successor by merger or

acquisition of the transient accommodations broker's website or platform

designated in its application or tax collection agreement.

(d) A registered transient accommodations broker tax collection

agent shall be issued separate licenses under this Chapter with respect to

taxes payable on behalf of its operators and plan managers in its capacity

as a registered transient accommodations broker tax collection agent and,

if applicable, with respect to any taxes payable under this Chapter for its

own business activities.