The Act Governing Local Tax Regulations Article 1
The levy of local taxes by the governments of special municipality, county (city) governments, and township (town, city) offices shall be governed by the provisions of this Act. Where this Act does not provide, the levy shall be in accordance with the Tax Collection Act and other relevant laws.
中文原文 地方稅法通則第1條
直轄市政府、縣（市）政府、鄉（鎮、市）公所課徵地方稅，依本通則之規定；本通則未規定者，依稅捐稽徵法及其他有關法律之規定。