The Amusement Tax is levied on tickets sold or fees charged by the following amusement places, facilities or activities:
In addition, if the above-mentioned amusement places, facilities, or activities do not sell tickets but supply drinks or entertainment facilities at a fee, the amusement tax shall be levied on the amount of charges of such fee.
Municipal and county (city) governments may, in consideration of industrial development, policy needs, and fiscal conditions, suspend the levy of the amusement tax on the aforementioned taxable items.
The taxpayers of amusement tax shall be the persons who pay for entertainment, not the providers or sponsors of amusement places, facilities, or activities. The providers or sponsors are responsible for collecting the tax.
Amusement tax is levied on tickets sold or fees charged according to the following rates:
Municipal and county (city) governments may, based on the actual local circumstances, independently determine the rates for the collection of amusement tax within the range of tax rates stipulated in the foregoing paragraph. Such determination shall be approved by the municipal or county (city) assembly, and then submitted to the Ministry of Finance for record.
Activities that meet any of the following conditions are exempt from the amusement tax:
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