Amusement Tax

* Subject and scope:
  * Cinema, Professional singing, dancing and all kinds of performances and competitions.
  * Dance halls
  * Billiard halls, bowling alleys, golf clubs and the like that are provided as a form of recreation for consumers
* Taxpayer:
  A person who pays the price to enjoy the amusement
* Main applicable laws and regulations:
  Entertainment Tax Law, Taitung County Rules of Imposition of Entertainment Tax.
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