Amusement Tax Act Article 10
The amusement tax-collecting agent shall issue entertainment tickets as proof at the time of collection, which shall be torn upon entry by the patron; otherwise, the tax is deemed not collected. However, exemptions from using entertainment tickets may be granted in accordance with the proviso of Paragraph 1, Article 9, where the tax is assessed and determined by the competent tax authority.The aforementioned entertainment tickets shall be used after verification by the competent tax authority. If tickets are sold for temporary entertainment activities, the responsible party shall submit the tickets with serial number and price printed on them to the competent tax authority for verification, complete the tax payment guarantee procedure, file a tax return, and pay the tax on time.
中文原文 娛樂稅法第10條
娛樂稅代徵人應於代徵時發給娛樂票作為憑證，並於娛樂人持用入場時撕斷，否則以不為代徵論處。
但依第九條第一項但書規定查定課徵者，得免用娛樂票。
前項娛樂票，由主管稽徵機關核驗後使用。
但臨時舉辦之娛樂活動售票者，應由負責人於舉辦前將票編號，標明價格，申請主管稽徵機關驗印，並辦妥納稅保證手續，如期報繳代徵稅款。
但依第九條第一項但書規定查定課徵者，得免用娛樂票。
前項娛樂票，由主管稽徵機關核驗後使用。
但臨時舉辦之娛樂活動售票者，應由負責人於舉辦前將票編號，標明價格，申請主管稽徵機關驗印，並辦妥納稅保證手續，如期報繳代徵稅款。