Local Government Act Article 67
The incomes and expenditures of special municipalities, counties/cities, and townships/cities shall be carried out in accordance with the provisions of this Act and the Act Governing the Allocation of Government Revenues and Expenditures.The scope and collection of local taxes shall be in accordance with the provisions of the Act Governing Local Tax Regulations.Regulations governing the scope and collection of charges and fees by local governments shall be in accordance with the provisions of the Charges and Fees Act; the local legislative bodies may pass resolutions to collect charges and fees not otherwise provided for by law.
中文原文 地方制度法第67條
直轄市、縣（市）、鄉（鎮、市）之收入及支出，應依本法及財政收支劃分法規定辦理。
地方稅之範圍及課徵，依地方稅法通則之規定。
地方政府規費之範圍及課徵原則，依規費法之規定；其未經法律規定者，須經各該立法機關之決議徵收之。
地方稅之範圍及課徵，依地方稅法通則之規定。
地方政府規費之範圍及課徵原則，依規費法之規定；其未經法律規定者，須經各該立法機關之決議徵收之。