to 8%. In 2015, the situation for alternative transportation in the state was made even worse when the per-gallon excise tax was raised and the sales tax was eliminated on gasoline, blocking even more state funding from being used for traffic-reducing investments like commuter rail and others. Similar to Florida and certain other states, Georgia used to have two sales-tax holidays per year, starting in 2002. One was for back-to-school sales the first weekend in August, but sometimes starting at the end of July. A second usually occurred in October, for energy-efficient home appliances with the Energy Star certification. There were no sales-tax holidays in 2010 and 2011, but they were reinstated in 2012 after the worst of the late-2000s recession had passed. Starting in 2013, Georgia now imposes a one-time title ad valorem tax (TAVT) on all vehicles sold within the state (both dealer and private sales are included in this tax). The TAVT is based on the fair market value of the vehicle. However, Georgia no longer charges sales tax on motorized vehicles, and those purchases that fall into the TAVT taxation system no longer pay the annual ad valorem taxes on vehicles. Essentially, the new TAVT combined the annual vehicle ad valorem tax and sales tax on vehicles. Non-motorized vehicles do not qualify for the TAVT system and are therefore subject to annual ad valorem tax. Vehicles being brought from out of state are also subject to TAVT. Vehicle sales or use taxes paid to other states are not credited towards TAVT in Georgia. Georgia has many exemptions available to specific businesses and industries, and charities and other nonprofits such as churches are exempt. To identify potential exemptions, businesses and consumers must research the laws and rules for sales and use tax and review current exemption forms. Guam Guam has no general sales tax imposed on the consumer with the exception of admissions, use, and hotel occupancy taxes; however, businesses must pay 5% tax on their monthly gross income. There are no separate municipal, county, school district or improvement district taxes. Use tax is 5% on non-exempt personal property imported to Guam. Hotel tax is 11% of daily room rate. Alcoholic beverage tax varies depending on the beverage. Additionally there are tobacco taxes, real property taxes, amusement taxes, recreational facility taxes, and liquid fuel taxes. That Business Privilege Tax rate increased from 4% to 5% effective June