Local Government Act Article 17

The duties of the constituents of special municipalities, counties/cities, and townships/cities are as follows:1. The duty to abide by self-government laws and regulations.2. The duty to pay local government taxes and levies.3. Other duties as required by law and by self-government laws and regulations.
中文原文 地方制度法第17條
直轄市民、縣(市)民、鄉(鎮、市)民之義務如下:
一、遵守自治法規之義務。
二、繳納自治稅捐之義務。
三、其他依法律及自治法規所課之義務。

English translation for reference only; the Chinese text prevails. Not legal advice.