Statute for Collection of Community Development Fees by Construction Project Article 2

All governments executing construction projects including building and improvement of roads, bridges, ditches, harbors, piers, reservoirs, embankments, channel dredging, and other land and water projects within their respective jurisdiction for urban development, land use enhancement, transportation facilitation, or natural disaster prevention, shall charge a community development fee from public and privately owned lands and the improvements thereon that are direct beneficiary of said projects; in the absence of directly benefited lands, said fees shall be collected from vehicles and vessels using said facilities.The amount of the community development fee charged pursuant to the preceding paragraph shall not exceed eighty per cent (80%) of the total actual cost required for the project. For fees to be collected from vehicles and vessels, the maximum charge may be up to the total project cost, while the minimum charge for reservoir, embankment, and channel dredging projects shall be stipulated by the government concerned according to actual situations.
中文原文 工程受益費徵收條例第2條
各級政府於該管區域內,因推行都市建設,提高土地使用,便利交通或防止天然災害,而建築或改善道路、橋樑、溝渠、港口、碼頭、水庫、堤防、疏濬水道及其他水陸等工程,應就直接受益之公私有土地及其改良物,徵收工程受益費;其無直接受益之土地者,就使用該項工程設施之車輛、船舶徵收之。
前項工程受益費之徵收數額,最高不得超過該項工程實際所需費用百分之八十。
但就車輛、船舶徵收者,得按全額徵收之,其為水庫、堤防、疏濬水道等工程之徵收最低限額,由各級政府視實際情形定之。

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