Regulations for the Administration of Hotel Enterprises Article 27-1

Each month, hotel managers are required to record the number of rooms rented out, the number of rooms occupied, the occupancy rate, the number of guests and the operating revenue, and present the data to the local competent authority before the 20th of the following month. The operating expenses, renovation and equipment costs, and changes in fixed assets shall also be presented to the local competent authority before the end of January and July every year.