Act for the Development of Tourism Article 38
For the enhancement of services and facilities at airports and the development of the tourism industry, airport service fees may be charged on tourists departing through airports. The central administrative authority shall submit the charging standards, payment methods, who can use airports free of service charges, and regulations of related operations to the Executive Yuan for approval.For tourist attraction areas, designated scenic areas, natural and cultural ecology scenic areas, the administrative authorities may charge a tourism conservation fee. The central administrative authority shall promulgate and determine the forms of payment, announce the fee range, to whom fee exemption applies, fare options and any related operations. The Central Authority of Aboriginal Affairs will submit the charging standards and regulations of related operations of any aboriginal reservation areas to the Executive Yuan for approval.
中文原文 發展觀光條例第38條
為加強機場服務及設施,發展觀光產業,得收取出境航空旅客之機場服務費;其收費繳納方法、免收服務費對象及相關作業方式之辦法,由中央主管機關擬訂,報請行政院核定之。
觀光地區、風景特定區、自然人文生態景觀區,該管目的事業主管機關得對進入之旅客收取觀光保育費;其收費繳納方法、公告收費範圍、免收保育費對象、差別費率及相關作業方式之辦法,由中央主管機關擬訂,其涉及原住民保留地者,應會同中央原住民族事務主管機關研訂,報請行政院核定之。
觀光地區、風景特定區、自然人文生態景觀區,該管目的事業主管機關得對進入之旅客收取觀光保育費;其收費繳納方法、公告收費範圍、免收保育費對象、差別費率及相關作業方式之辦法,由中央主管機關擬訂,其涉及原住民保留地者,應會同中央原住民族事務主管機關研訂,報請行政院核定之。