Amusement Tax Act Article 2
The amusement tax shall be levied on the ticket prices or fees collected for the following entertainment venues, facilities, or activities:1.Dance halls.2.Golf courses.3.Other entertainment places, facilities, or activities announced by the Ministry of Finance (hereinafter referred to as the MOF) as providing entertainment.For the aforementioned entertainment venues, facilities, or activities that do not sell tickets but provide entertainment to patrons through other means such as beverages or recreational facilities, the amusement tax shall be levied based on the fees collected.Municipal and county (city) governments may, taking into account industrial development, policy requirements, and financial conditions, suspend the collection of amusement tax on the taxable items specified in each subparagraph of paragraph 1, subject to approval by the corresponding municipal or county (city) council and reporting to the MOF for record.
中文原文 娛樂稅法第2條
娛樂稅，就下列娛樂場所、娛樂設施或娛樂活動所收票價或收費額徵收之：
一、舞廳或舞場。
二、高爾夫球場。
三、其他經財政部公告屬提供娛樂場所、娛樂設施或娛樂活動供人娛樂者。
前項各種娛樂場所、娛樂設施或娛樂活動不售票券，另以其他飲料品或娛樂設施供應娛樂人者，按其收費額課徵娛樂稅。
直轄市及縣（市）政府得視產業發展、政策需要及財政狀況，停徵第一項各款規定課稅項目之娛樂稅，提經當地民意機關通過，報財政部備查；其停徵應定明實施期限並以達成合理之政策目的為限。
一、舞廳或舞場。
二、高爾夫球場。
三、其他經財政部公告屬提供娛樂場所、娛樂設施或娛樂活動供人娛樂者。
前項各種娛樂場所、娛樂設施或娛樂活動不售票券，另以其他飲料品或娛樂設施供應娛樂人者，按其收費額課徵娛樂稅。
直轄市及縣（市）政府得視產業發展、政策需要及財政狀況，停徵第一項各款規定課稅項目之娛樂稅，提經當地民意機關通過，報財政部備查；其停徵應定明實施期限並以達成合理之政策目的為限。