Regulations for the Management of Tourist Amusement Enterprise Article 36

Tourist amusement enterprises shall conduct regular and unscheduled inspections on the management, operation, security and maintenance of its tourist amusement facilities and make records of those inspections. The records shall be submitted to the local administrative authority by the fifth of every January, April, July and October. The local administrative authority may conduct auditing on the records when necessary.The local administrative authority shall compile the reports from the tourist amusement enterprises under its jurisdiction, and submit the information to the Tourism Administration of MOTC for file by the tenth of every January, April, July and October.
中文原文 觀光遊樂業管理規則第36條
觀光遊樂業應就觀光遊樂設施之經營管理與安全維護等事項,定期或不定期實施檢查並作成紀錄,於一月、四月、七月及十月之第五日前,填報地方主管機關,地方主管機關必要時得予查核。
地方主管機關督導轄內觀光遊樂業之檢查報表彙整,於一月、四月、七月及十月之第十日前陳報交通部觀光署備查。

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