Laws Information

法規資訊
Title: Amusement Tax Act
Am Date: 2007-05-23
Legislative History: Amendment to Article 2 announced on 23 May 2007 by Presidential Decree.

Transaction

Amendment

Article 2
Amusement tax shall be levied on tickets sold or fees charged by amusement places, facilities or activities below:
1. Cinema.
2. Professional singing, story-telling, dancing, circus, magic show, acrobatics show, and night club performances.
3. Drama and musical performances and amateur singing, dancing, etc.
4. Skill competitions and contests.
5. Dance halls.
6. Golf course and the like that provide facilities for the recreation or entertainment of others.
If the aforesaid amusement places, facilities or activities do not sell tickets but supply drinks or entertainment facilities at a fee, amusement tax shall be levied on the amount of charges thereof.