Tax Base
The Amusement Tax is levied on tickets sold or fees charged by the following amusement places, facilities or activities:
- Cinema
- Professional singing, story-telling, dancing, circus, magic show, acrobatics show, and nightclub performances
- Drama and music performances and amateur singing, dancing, etc
- Skill competitions and contests.
- Dance halls
- Golf courses and the like that provide facilities for the recreation or entertainment of others.
In addition, if the above-mentioned amusement places, facilities, or activities do not sell tickets but supply of drinks or entertainment facilities at a fee, the amusement tax shall be levied on the amount of charges of such fee.
Taxpayers
The taxpayers of amusement tax shall be the persons who pay for entertainment, not the providers or sponsors of amusement places, facilities, or activities. The providers or sponsors are responsible for collecting the tax.
Tax Rates
Amusement tax is levied on tickets sold or fees charged according to the following rates:
- Cinema - no more than 60%; for Chinese-language films, no more than 30%.
- Professional singing, story-telling, dancing, circus, magic show, acrobatics show, and night club performances - no more than 30%.
- Drama and musical performances and amateur singing, dancing, etc. - no more than 5%.
- Skill competitions and contests - no more than 10%.
- Dance halls - no more than 100%.
- Golf course - no more than 20%; and the like that provide facilities for the recreation or entertainment of others - no more than 50%.
The municipal or county (city) governments may, in view of local situations, stipulate the amusement tax rates respectively within the maximum rates as those prescribed in the foregoing paragraph and submit the rates to the local legislative council for approval. After the approval, the prescribed rates will be reported to the Ministry of Finance.
Tax Exemptions
Activities that meet any of the following conditions are exempt from the amusement tax:
- Amusement activities sponsored by educational, cultural, public interest, charity institutions, or organizations deemed a public interest social organization or foundation under the General Provisions of the Civil Code or duly registered with the competent authorities pursuant to other related laws or regulations where the total proceeds are used exclusively by said institution or organization
- Amusement activities where the total proceeds after deducting necessary expenses are used for disaster relief or military morale purposes. However, such deductible expenses are limited to 20% of the total proceeds
- Cultural or amusement activities provided temporarily and free of charge for employees by institutions, organizations, privately-owned or publicly-owned enterprises, schools and other organizations
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