Amusement Tax Act Article 6
Municipal and county (city) governments may, based on the actual local circumstances, independently determine the rates for the collection of amusement tax within the range of tax rates stipulated in the preceding article. Such determination shall be approved by the municipal or county (city) assembly, and then submitted to or forwarded to the MOF for record.
中文原文 娛樂稅法第6條
直轄市及縣（市）政府得視地方實際情形，在前條規定稅率範圍內，分別規定娛樂稅徵收率，提經當地民意機關通過，報財政部備查。