The Act Governing Local Tax Regulations Article 3
The governments of special municipality, county (city) governments, and township (town, city) offices may, based on the needs of autonomous finance and in accordance with the provisions of the preceding article, levy special taxes, temporary taxes, or surtaxes. However, they may not levy taxes on the following:1. Transactions outside their jurisdiction.2. Natural resources or mineral products that are transported outside their jurisdiction.3. Public utilities whose operations extend beyond their jurisdiction.4. Matters that would harm overall national interests or the public interests of other localities.The levy period for special taxes and surtaxes shall be a maximum of four years, and for temporary taxes, a maximum of two years. If continued levying is necessary after the expiration of the period, it must be reprocessed in accordance with the provisions of this Act.Special taxes shall not be levied on goods already subject to commodity tax or tobacco and alcohol tax. Temporary taxes must specify the purpose for which the tax is levied and designate the use of the collected temporary tax, and a special account must be established for this purpose.
中文原文 地方稅法通則第3條
直轄市政府、縣（市）政府、鄉（鎮、市）公所得視自治財政需要，依前條規定，開徵特別稅課、臨時稅課或附加稅課。
但對下列事項不得開徵：
一、轄區外之交易。
二、流通至轄區外之天然資源或礦產品等。
三、經營範圍跨越轄區之公用事業。
四、損及國家整體利益或其他地方公共利益之事項。
特別稅課及附加稅課之課徵年限至多四年，臨時稅課至多二年，年限屆滿仍需繼續課徵者，應依本通則之規定重行辦理。
特別稅課不得以已課徵貨物稅或菸酒稅之貨物為課徵對象；臨時稅課應指明課徵該稅課之目的，並應對所開徵之臨時稅課指定用途，並開立專款帳戶。
但對下列事項不得開徵：
一、轄區外之交易。
二、流通至轄區外之天然資源或礦產品等。
三、經營範圍跨越轄區之公用事業。
四、損及國家整體利益或其他地方公共利益之事項。
特別稅課及附加稅課之課徵年限至多四年，臨時稅課至多二年，年限屆滿仍需繼續課徵者，應依本通則之規定重行辦理。
特別稅課不得以已課徵貨物稅或菸酒稅之貨物為課徵對象；臨時稅課應指明課徵該稅課之目的，並應對所開徵之臨時稅課指定用途，並開立專款帳戶。