The Act Governing Local Tax Regulations Article 4

To manage autonomous matters and ensure sufficient financial resources, the governments of special municipality and county (city) governments, excluding stamp tax and land value increment tax, may increase the upper limit of the originally prescribed tax rates (amounts) of local taxes set by the central government by up to thirty percent and set the collection rates (amounts) accordingly. However, for originally prescribed progressive tax rates, the tax rates at all brackets must be increased simultaneously, and the number of brackets cannot be changed.After the implementation of the adjustment of the tax rates (amounts) mentioned in the preceding paragraph, the rates (amounts) cannot be increased again within two years, except for adjustments following changes in the upper limit of the tax rates (amounts) originally prescribed by the central government.Paragraph 1 shall not apply to the special taxes, provisional taxes, or added taxes imposed pursuant to Article 2 by governments of special municipality, county (city) governments, and township (town, city) offices specified in Article 3.