Guam § 40117 - Amount of Annual Fees.

§ 40117. Amount of Annual Fees.

The fees prescribed by this Chapter shall be set by the Director in

the amount estimated to provide for the administration of this Chapter

within the limits of the following schedule:

(a) The tax preparer registration fee shall be established by

the Director at a sum not less than One Hundred Dollars ($100.00).

(b) If a tax preparer maintains more than one (1) tax preparer

location, an additional fee shall be established by the Director at a

sum not to exceed One Hundred Dollars ($100.00) for the principal

location and Fifty Dollars ($50.00) for each additional location.

(c) If a tax preparer has employees, representatives, partners,

agents, officers or members who would be subject to registration

under this Chapter but for the exemptions provided in §40103, an

additional fee shall be established by the Director at a sum not to

exceed the following:

(1) Two Hundred Dollars ($200.00) if the tax preparer has

less than fifty (50) such persons.

(2) One Thousand Dollars ($1,000.00) if the tax preparer

has fifty (50) or more but less than one hundred (100) persons.

(3) Two Thousand Dollars ($2,000.00) if the tax preparer

has one hundred (100) or more but less than five hundred (500)

such persons.

(4) Three Thousand Dollars ($3,000.00) if the tax preparer

has five hundred (500) or more such persons.