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