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Tax Administration

Autonomous Ordinance of Amusement Tax Imposition of Kaohsiung City

Amendment of Kao-Shi-Fu-Tzai-2-Tzi Order No. 42749 released on 27th November 2000
Amendment of Kao-Shi-Fu-Tzai-2-Tzi Order No. 0930022668 released on 29th April 2004
  • Article 1
    This Autonomous Ordinance is set down pursuant to Article 17 of the Amusement Tax Act (“this Act” hereinafter).

  • Article 2
    Amusement Tax agents are:
    1. Operators and organizers of film, drama, singing performance, dancing performance, magic show, nightclub, circus, billiard room, bowling alley, golf course, musical concert, talent show, contesting game and other entertainment facilities that provide entertainment, for which they sell tickets or receive remuneration.
    2. Operators of and superintendents at military and administrative departments, schools, associations, public and private enterprises, and other organizations and their cooperatives, affiliates, rest houses, clubhouses, etc., provided that they sell tickets or receive remuneration for organizing entertainments.

  • Article 3
    “Talent show” in the previous Article refers to entertaining performance of acrobatics, ice-skating, comic dialogue and various feats, etc.; “contesting game” refers to entertaining tournament of ball game, swimming, kung-fu, shooting, martial arts, car-racing, horse-racing, etc.; “other entertainment facilities that provide entertainment” refer to amusement ride powered by electrical and mechanical means, motor yacht, video game, electronic game, online computer game, karaoke, KTV, MTV, powered aerocraft, rhythmic water performance, hovercraft, racecourse, artificial wave, drifting river, paintball shooting range, electric-powered pinball game, doll-catcher machine, electric-powered rocking ride, electric-powered rocking vehicle and other entertaining facilities, etc.

  • Article 4 
    Military and administrative departments, schools and associations, public and private enterprises, and other organizations and their cooperatives, affiliates, rest houses, clubhouses, etc. shall lawfully collect amusement tax on the government’s behalf, and register for business license, and obtain and use the [recognized] entertainment tickets, if they regularly organize entertainments, sell admission tickets or receive remuneration, regardless of the venue. Article 11 shall apply for occasional organizers of entertainments.

  • Article 5 
    The regulated rates of the city’s Amusement Tax are:
    (1) 1.5% on films and foreign language movies, 1% on local language movies.
    (2) 5% on professional singing, storytelling, dancing, circus, magic, talent performances and various performances in nightclubs.
    (3) 1% on dramas, musical concerts and amateur singing, dancing performances, etc.
    (4) 1% on various contesting games.
    (5) 25% on ballrooms and dance halls.
    (6) 3% on billiard rooms.
    (7) 2.5% on golf courses.
    (8) 1% on bowling alleys.
    (9) 5% on amusement rides powered by electrical and mechanical means, motor yachts, video games, electronic games, online computer games, karaoke, KTVs, MTVs, electric-powered pinball games, doll-catcher machines.
    (10) 1% on other entertainment facilities that provide entertainment not mentioned in the former categories.

  • Article 6 
    Pursuant to Article 7 of this Act, the amusement tax agents shall register and process their amusement tax agency application together with the profit-seeking business license according to the Regulations on Unified Licensing for Profit-seeking Businesses.

  • Article 7 
    The Revenue Bureau shall send officers for inspection of the tax collection status at the amusement tax agencies from time to time.

  • Article 8 
    Amusement tax agents shall collect amusement tax on the government’s behalf when they sell entertainment tickets. They shall display ticket prices at a noticeable place in the entertainment venues. When tea coupons, tea tokens and drinks coupons are sold together with the tickets, the amusement tax shall be levied on the compounded prices.

  • Article 9 
    The entertainment businesses having a special mode of operation or a small scale of operation shall be inspected and ratified by the Revenue Bureau and be taxed in the way specified by the Revenue Bureau.

  • Article 10 
    The taxable entertainment businesses shall, after their actual sales status being investigated and payable tax being determined and verified by the Revenue Bureau, fill in and send the tax payment form before the end of each month and submit the levied tax by the tenth day of the next month.

  • Article 11 
    For occasional organizers of various entertainments, regardless of the venue where it is given, whoever sell tickets or receive remuneration, the tax agents shall apply to the Revenue Bureau with the approving documents from the relevant authorities before the entertainment is given, and shall finish the tax-paying guarantee procedures. Tickets of their own printing shall be numbered in serial order, marked with the prices and the words “Amusement Tax included”, and then sent to the Revenue Bureau for verification, stamping and issuance every five days. This will be used as the basis for calculating the payable tax and filling in the tax payment form. The tax payment form will then be given to the tax agents for making payment to the designated public treasury. The tax agents shall submit the unsold tickets within five days after the completion of the performances for writing off, or they will be considered all sold, on which basis the amusement tax will be calculated. For those receiving a lump-sum remuneration for the whole performance, the tax agents shall faithfully report to the Revenue Bureau about their receivable amount, for issuance of a one-off payment slip and making a one-off payment.

  • Article 12 
    Organizers who are exempt from amusement tax pursuant to Subparagraph 1 and 2, Paragraph 1, Article 4 of this Act shall bring approving documents from the relevant authorities to the Revenue Bureau for processing the tax-paying guarantee procedures before the entertainment is given. The tickets for sale shall be numbered in serial order, marked with the prices and the words “Tax not included”, for verification and stamping before the performance.
    Within 15 days after the completion of the performance, receipt from the recipient institution shall be obtained and an income and expenditure account be prepared, and then sent to the Revenue Bureau for examination. Tax exemption will be granted upon verification of these documents.

  • Article 13 
    On top of cash, the pledges provided for the tax-paying guarantee as stated in Paragraph 2, Article 10 of this Act and the previous two Articles shall be the same as stipulated in Article 37 of the Tax Collection Act.

  • Article 14 
    Applicants for amusement tax exemption who fulfill one of the following conditions shall be responsible for subsidizing and paying the whole of the payable amusement tax:
    (1)Institutions and organizations pursuant to Subparagraph 1, Paragraph 1, Article 4 of this Act that have obtained approval for organizing entertainments, and for which the box office’s income and remuneration is not used entirely for their own businesses.
    (2)Pursuant to Subparagraph 2, Paragraph 1, Article 4 of this Act, the entertainment for the purposes of disaster relief or armed force entertainment, with necessary expenses exceeding 20% of the total box office’s income.

  • Article 15 
    Before setting and altering ticket prices, tax agents shall report ticket prices and their alterations to the Revenue Bureau for future reference.
    Tax agents who raise prices on their own discretion without reporting to the Bureau, and declare and submit the amusement tax on the basis of the originally reported prices are liable to the charge of concealing tax payment.
    Admission prices of ballrooms and dance halls shall be determined and verified by the Revenue Bureau.

  • Article 16 
    For entertainment businesses practicing automatic tax declaration and submission, coupons, about 3% of the amount of their priced tickets are tied in. The tie-in quantity for each month is determined on the basis of the number of tickets sold in the previous month, and the coupons shall be verified and stamped one by one by the Revenue Bureau, or approved and issued on the third day of the current month. These coupons are valid for use only in the current month and will become void upon expiry. However, occasional priced entertainments may tie in 5% coupons.

  • Article 17 
    For entertainment businesses practicing automatic tax declaration and submission, a dedicated book shall be kept to record the sales and stocks of the entertainment tickets, detailing the opening balance, the number of tickets obtained, and sold, and the closing balance for each type of ticket on a daily basis. A record shall be made for the number of tickets actually sold and their starting and ending serial numbers. A monthly report on the sales and stocks of tickets shall be filled in and sent to the Revenue Bureau before the tenth day of the next month for auditing.

  • Article 18 
    Entertainment businesses practicing automatic tax declaration shall ask for the next month’s entertainment tickets in the current month, but those with overdue balance of unpaid amusement tax shall have their entertainment tickets withheld and be asked to return the issued but unsold tickets.

  • Article 19 
    (deleted)

  • Article 20 
    Entertainment businesses practicing automatic tax declaration and submission and having fixed seats shall ask the audience to take seats according to the indicated number on the tickets. A sale-of-seat report shall be made on a seat-distribution floor plan, and then sent to the Revenue Bureau for numbering, verification and stamping before use. When tickets are sold, the seats shall be marked one by one accordingly with reference to the types of tickets sold, and this record shall be submitted to the Revenue Bureau together with the monthly report on sales and stocks of tickets for future reference and auditing.
    Tax agents shall sell entertainment tickets in the order of the serial numbers, and print on the tickets the date, the show’s number, the row number and seat number. The audience shall present the ticket for entrance, which will then be torn.

  • Article 21 
    Entertainment businesses practicing automatic tax declaration and submission shall use the entertainment tickets printed only by the Revenue Bureau, which shall be sold to the audience for entrance.
    The counterfoils of the entertainment tickets mentioned in the previous Paragraph shall be kept by the tax agents for one year.

  • Article 22 
    Entertainment businesses practicing automatic tax declaration and submission who have done one of those below are liable to deprivation of their agents’ status:
    (1) Those who fail to levy the amusement tax on the government’s behalf on the compounded price basis pursuant to Article 8.
    (2) Those who allow entrance without ticket.
    (3) Those who use expired coupons or coupons that are not verified and stamped.
    (4) Those who act against Paragraph 1 of the previous Article.

  • Article 23 
    The incentive money for the amusement tax agents sanctioned in Article 11 of this Act shall be deducted from the tax and retained by the agents in compliance with regulations and procedures every time they submit the tax.
    Deduction and retention of the incentive money mentioned in the previous Paragraph shall be done when the tax declaration and payment are made. No accumulation of incentive money for several submissions is permitted.

  • Article 24 
    Tax agents who submit the collected tax beyond the prescribed time may make overdue payment in accordance with Article 20 of the Tax Collection Act with an additional late-payment fee.

  • Article 25 
    This Autonomous Ordinance is put into force on the date of promulgation