Water Act Article 84-1

To effectively and sustainable use water resources, the central authority-in-charge may impose the water conservation charge on the user with the water usage exceeding a certain scale. However, the user fulfilling the water-saving measures may be exempted from up to 60% of the water conservation charge.When the water price of water department is included in the cost of water conservation and drought preparation, the water conservation charge shall be reduced or exempted.The central authority-in-charge shall work with the central authority-in-charge of relevant industry shall stipulate the calculation and collection, object of collection, payment deadline, water-saving measures, scope and method of reduction of water conservation charge and other related regulations. The water conservation charge collected in accordance with regulations stipulated in Paragraph 1 shall be managed and used by Water Resources Operation Fund under the central authority-in-charge for the promotion of water resource management, water recycling, and water conservation.
中文原文 水利法第84-1條
為水資源有效及永續利用,中央主管機關得向用水超過一定水量之用水人徵收耗水費。
但已落實執行節約用水措施者,得於百分之六十範圍內,酌予減徵。
自來水事業之水價已計入水源保育與因應乾旱災害準備之成本時,前項耗水費應予減徵或免徵。
前二項各標的用水耗水費之計算與徵收方式、徵收對象、繳納期限、節水措施、減徵範圍與方式及其他相關事項之辦法,由中央主管機關會同相關中央目的事業主管機關定之。
依第一項規定徵收之耗水費納入中央主管機關水資源作業基金管理運用,專作水資源管理、再生水資源發展及節約用水推動之用。

English translation for reference only; the Chinese text prevails. Not legal advice.