Act Governing the Allocation of Government Revenues and Expenditures Article 7
Legislation by special municipalities, counties or county-level cities, and townships/cities for the purpose of levying taxes is restricted to legislation for which this Act expressly provides, and shall conform with the Act Governing Local Tax Regulations.
中文原文 財政收支劃分法第7條
直轄市、縣（市）及鄉（鎮、市）立法課徵稅捐，以本法有明文規定者為限，並應依地方稅法通則之規定。