DAVE Davis’ letter to the editor in your Monday, February 5 edition attacked me for a verbal comment I made on radio about the Dave Santos Act, and pointed out how onerous a burden the 4 percent GRT is for all business owners.
I thank Mr. Davis for his interest and his criticism. As a life-long teacher, I have an open mind and I am always looking to learn. He should rest assured that I would never eliminate the Dave Santos Act since I think that it is of value in helping out truly small businesses survive. I would never vote to reduce that or any tax break without extensive research and consultation and public hearings with the business community, tax authorities, economists, other experts and the community at large.
Mr. Davis caught me in a moment when I was speaking informally on the radio. When I mentioned the $500,000 Dave Santos Act tax ceiling, I was referring to the annual limit on gross revenue for businesses that triggers the tax exemption, and not the GRT exemption on the first $50,000 of gross revenue. I did not specifically say that and in neglecting to do so, I made an unintentional omission.
I am a firm believer in open communication, research, and consultation prior to taking any formal action. I am also thankful when readers and listeners correct an occasional mistake and contribute to the discussion. I welcome Mr. Davis’ opinion, as I do the opinion of anyone else on Guam who wishes to be heard.

JUDITH P. GUTHERTZ
Senator