Amusement Tax Act Article 8
Any temporary organization of entertainment events that sell tickets or collect fees from the public shall, prior to the event, register with the competent tax authorities and apply for exemption or filing tax return of the amusement tax.If a temporary entertainment event does not collect fees in any form, its organizer shall make a report to the competent tax authority prior to the event.
中文原文 娛樂稅法第8條
凡臨時舉辦娛樂活動，對外售票、收取費用者，應於舉辦前向主管稽徵機關辦理登記及娛樂稅徵免手續。
臨時舉辦之娛樂活動不以任何方式收取費用者，應於舉辦前向主管稽徵機關報備。
臨時舉辦之娛樂活動不以任何方式收取費用者，應於舉辦前向主管稽徵機關報備。