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LEARN MORE ABOUT STARTING A BUSINESS ON GUAM

OBTAINING BUSINESS LICENSE

The Government of Guam requires all businesses to have a license. This must be applied for after the business entity (corporation, LLC, partnership, etc) has been formed.

The process can begin with at the Department of Revenue and Taxation at Tiyan, Guam. However, Gov Guam also maintains a "one stop" center on Marine Drive, in upper Tumon. This is usually a better place to go, as all of the agencies that may need to approve your application, will have representatives there. Our experience is that the agency representative are normally very helpful, and are tasked with getting you your license as quickly as possible.

Here are some points to keep in mind:

Licenses are issued on a fiscal year basis (July 1 to June 30) and, regardless of when issued, expire on June 30th.

Business Licenses are personal to the person receiving it, and may not be transferred.

Where a person operates a businesses in two or more locations, a license is  required for each location.

As part of the process, the applicant must obtain a clearance that all taxes have been paid and all returns filed.

Specific Business Activities

Certain laws, rules, and procedures have been established for specific professions, businesses and trades. Standards are established by various boards, administrators, commissions, etc. as specified by various sections of the Government Code of Guam.

Depending on the type of business license being applied for, clearance must be obtained from the respective government departments/agencies indicated on the application form. These are called endorsements.  Three of the most crucial department in the clearinghouse process are as follows:

a) Department of Land Management: Approval must be obtained from this agency for all new or relocation licenses. The Department of Land Management must ensure compliance with all applicable zoning and other land use related laws or codes.

b) Department of Public Works: Approval must be obtained from this agency to ensure that the building/space has satisfied the requirements of all applicable building codes for the health, safety and welfare of its occupants.

c) Business Privilege Tax Branch: This branch of the Department of Revenue and Taxation is responsible for assigning the taxpayer’s Gross Receipt account number. before you can obtain a business you will need to clear that you do not owe any GRT or other Taxes. 

d) Other Agencies: Because of the nature of the activities the applicant is proposing, other agencies may need to provide clearance as required by the Department of Revenue and Taxation.

Normally all of these agencies have representatives at the One Stop Center in Upper Tumon.

We can assist you in obtain a business license, so that you have time to make your business work.