Air Pollution Control Act Article 17

The air pollution control fees in the preceding article shall be collected by the central competent authority, with the exception of air pollution control fees for construction projects, which shall be collected by special municipality, county or city competent authorities. Sixty percent of the funds collected by the central competent authority from stationary pollution sources shall be allocated to the competent authorities of the special municipalities, counties or cities in which the said stationary pollution sources are located. Twenty percent of the funds collected from mobile pollution sources shall be allocated to the competent authorities of the special municipalities, counties or cities in which users of the said mobile pollution sources are domiciled or oils and fuels are sold. However, if the central competent authority determines that the results of the air quality maintenance or improvement plans implemented by the competent authority of a special municipality, county or city government are unsatisfactory or if the funds are not used pursuant to Article 18, the central competent authority may consider reducing the amount of funds to be allocated.The central competent authority in consultation with relevant agencies shall determine the fee rates in the preceding paragraph based on current air quality conditions, pollution sources, pollutants, fuel type and pollution control costs.After the implementation of the fee rate in the preceding paragraph for one full year, competent authorities of special municipalities, counties or cities in total quantity control zones may, taking into consideration environmental and air quality conditions in the control zone at issue, regularly submit a recommended fee rate within a range of plus or minus 30% of the fee rate in the preceding paragraph. This recommended fee rate shall be submitted to the central competent authority for review, approval and official announcement.
中文原文 空氣污染防制法第17條
前條空氣污染防制費除營建工程由直轄市、縣(市)主管機關徵收外,由中央主管機關徵收。
中央主管機關由固定污染源所收款項,應以百分之六十比率將其撥交該固定污染源所在直轄市、縣(市)主管機關;由移動污染源所收款項,應以百分之二十比率將其撥交該移動污染源使用者設籍地或油燃料銷售地所在直轄市、縣(市)主管機關。
但直轄市、縣(市)主管機關執行空氣品質維護或改善計畫成果,經中央主管機關認定不佳或未依第十八條規定使用者,中央主管機關得酌減撥交之款項。
前項收費費率,由中央主管機關會商有關機關依空氣品質現況、污染源、污染物、油燃料種類及污染防制成本定之。
前項費率施行滿一年後,得定期由總量管制區內之直轄市、縣(巿)主管機關考量該管制區環境空氣品質狀況,依前項費率增減百分之三十範圍內,提出建議收費費率,由中央主管機關核定公告之。

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