Amusement Tax Act Article 7
Any business operator regularly providing entertainment subject to the tax as stipulated by this Act shall, upon opening, relocation, change of business, alteration, reorganization, merger, transfer, or suspension of business, register with the competent tax authorities beforehand and fulfill the procedures for the collection and filing returns of the amusement tax.
中文原文 娛樂稅法第7條
凡經常提供依本法規定應徵收娛樂稅之營業者，於開業、遷移、改業、變更、改組、合併、轉讓及歇業時，均應於事前向主管稽徵機關辦理登記及代徵報繳娛樂稅之手續。