Amusement Tax Act Article 17
The implementation regulations for the collection of amusement taxes shall be formulated by the municipal and county (city) governments in accordance with this Act and submitted to the MOF for record.
中文原文 娛樂稅法第17條
娛樂稅徵收細則，由直轄市及縣（市）政府依本法訂定，報財政部備查。