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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
  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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