Act for the Development of Tourism Article 25

The competent authorities shall provide guidance and supervision for the establishment of homestay facilities based on local culture, history, natural landscape, ecology, environmental resources, and production activities in agriculture, forestry, fishery and farming, as well as crafts manufacturing and art creation, etc.Those intending to operate the homestay facility, before operation, shall complete the application for registration with local competent authorities, obtain registration certificates, and be issued the exclusive trade logo.The central administrative authority, having consulted with the related competent authorities, shall promulgate regulations regarding the following matters: locations for operating host families, scale of operation, construction codes, fire hazard, basic requirement for facilities, basic requirement for registration application, qualification of managers, management and supervision, and other matters requiring regulations.
中文原文 發展觀光條例第25條
主管機關應依據各地區人文街區、歷史風貌、自然景觀、生態、環境資源、農林漁牧、工藝製造、藝術文創等生產活動,輔導管理民宿之設置。
民宿經營者,應向地方主管機關申請登記,領取登記證及專用標識後,始得經營。
民宿之設置地區、經營規模、建築、消防、經營設備基準、申請登記要件、經營者資格、管理監督及其他應遵行事項之管理辦法,由中央主管機關會商有關機關定之。

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