Act Governing the Allocation of Government Revenues and Expenditures Article 19
A government at any level, in order to meet special needs, may impose a provisional tax levy through legislation by the representative body at that level.
中文原文 財政收支劃分法第19條
各級政府為適應特別需要，得經各該級民意機關之立法，舉辦臨時性質之稅課。