Fee-Charging Standards for Usage of Urban Road Article 3
The usage fee is collected yearly. For usage period of wiring or construction facilities not exceeding a year, it can be collected monthly; and for those not exceeding a month, it is calculated as monthly usage fee.The user should declare the facility quantity done in the previous year, usage period and the estimated fee to the competent authority before March 31 of each year. After the competent authority has accepted the declaration, it should examine the fee and give a written notification to the user before May 31 to pay the fee before June 30.For user who fails to declare the above matter within the said period, the competent authority will then examine and set the fee.
中文原文 市區道路使用費收費標準第3條
使用費按年度計徵,管線或設施設置使用期間未滿一年者,得按月計徵,未滿一月者,以一個月計徵。
使用人應於每年三月三十一日前向主管機關申報其於前一年度之已設置數量、使用期間及試算應繳費額。
主管機關受理申報後,應於五月三十一日前審定費額並以書面通知使用人於六月三十日前繳納。
使用人未依前項規定期限申報者,主管機關得逕予審定其費額。
使用人應於每年三月三十一日前向主管機關申報其於前一年度之已設置數量、使用期間及試算應繳費額。
主管機關受理申報後,應於五月三十一日前審定費額並以書面通知使用人於六月三十日前繳納。
使用人未依前項規定期限申報者,主管機關得逕予審定其費額。