Police Act Article 8
Special municipal governments shall establish special municipal police departments, while county (city) governments shall establish county (city) police departments to take care of police administration and operations within their respective jurisdictions.
中文原文 警察法第8條
直轄市政府設市警察局，縣（市）政府設縣（市）警察局（科），掌理各該管區之警察行政及業務。