Guam § 5201 - Limited Gaming Tax.
Full text of Guam Guam Code Annotated § 5201 — Limited Gaming Tax., with citation guidance and answers to common questions.
§ 5201. Limited Gaming Tax.
(a) There is hereby imposed a limited gaming tax on the gross
receipts from limited gaming activities allowed by this Act in Guam. The
tax rate on limited gaming activities shall be four percent.
(b) (1) The Department shall collect the amount of limited
gaming tax on the gross receipts from limited gaming activities
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determined pursuant to Subsection (a) of this Section from any
limited gaming licensee owing the tax, and shall have all of the
powers, rights, and duties provided for by law to carry out such
collection.
(2) All moneys collected pursuant to this Section shall be
deposited in the Fund created by § 5204 of this Act.
(c) Senior Citizen Centers. Notwithstanding the provisions of 11
GCA § 5205(a), all bingo games or raffles being conducted in the senior
centers by persons enrolled in the senior program shall not be taxable.
Any income derived from the bingo games or sale of raffle tickets shall
go towards the activities of the senior citizens and for exclusive use by
the senior citizens.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 5201
What does Guam Code Annotated § 5201 cover?
Section 5201 ("Limited Gaming Tax.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 5201?
A common citation format is "Guam Code Annotated § 5201" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 5201 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.