Act for the Development of Tourism Article 21
Those intending to operate tourist hotel enterprises, before operation, shall complete an application to the central administrative authority for approval, complete corporate registration according to the law, and receive a license to operate the tourist hotel enterprises.
中文原文 發展觀光條例第21條
經營觀光旅館業者，應先向中央主管機關申請核准，並依法辦妥公司登記後，領取觀光旅館業執照，始得營業。