| I. Introduction Amusement tax shall be levied with consumers purchasing tickets at amusement enterprises. The tax is a special sales tax, and as its levying opportunity is rapidly disappearing, so the tax has nature of opportunity tax. The biggest difference between amusement tax and other taxes is that the taxpayers are those who pay for the amusement, while the business owners of amusement venues, facilities, or activities are to pay for the taxes on behalf of the consumers. Related regulations of amusement tax are listed below to raise the awareness of the tax among taxpayers and to promote tax saving. II. Applicable Taxpayer 1. Cinema. 2. Professional singing, story-telling, dancing, circus, magic show, acrobatics show (including entertaining performance such as variety show, ice skating, Chinese comic dialogue, bass drum, story-telling with stringed instrument, mimicry, etc), and night club performances. 3. Drama, musical performances, amateur singing, dancing, etc. 4. Skill competitions and contests (including ball games, swimming, martial art, shooting, car racing, horse racing, etc.). 5. Dance halls or dance clubs. 6. Golf course and other places providing entertainment facilities (including game arcade, motor yacht, video games, internet games, karaoke, KTV, MTV, motor flying vehicles, water dance, hovercraft, car racing field, artificial wave, drafting river, paint ball shooting field, electronic pin ball games, doll capture machine, electronic horse, electronic bumper car, etc). III. Levy Methods 1. Automatic payment Taxpayer proxy of the amusement tax shall calculate the tax payable according to the ticket sales of each month or the total invoiced amount of the month. Automatic payment form of amusement tax shall be filled out, paid at the national treasury, and reported to the local taxation authorities by 10th of the subsequent month (business owners of Taipei City shall report by the 3rd of the subsequent month). 2. Verified levy Taxpayer proxy of the amusement tax shall pay for the tax each month based on the amount verified by local taxation authorities. By the end of the month, the payment form shall be filled out and delivered to the proxy to be paid by the 10th of the subsequent month. 3. Temporary performance (1) Temporary performance with compensation 1. Business owners of performers of entertainment activities held temporarily with ticket selling or compensation shall apply for ticket printing verification and amusement tax levy procedures at local taxation authorities prior to the events, no mater where the performance is held. 2. Local taxation authorities shall verify the printed tickets once every five performing days, and calculate the tax payment form (or tax guarantee) and submit to taxpayer proxy for payment. Within five days of the end of the performance, the taxpayer proxy shall submit the remaining tickets to the local taxation authorities to close the case. For business owners or performers of Taipei County, Taoyuan County, Hsinchu County, Yilan County, and Taitung County, the case closing procedure shall be completed within ten days of the end of the performance. (2) Temporary performance without compensation Entertainment activities held temporarily without any compensation in any form shall report the event to the local taxation authorities prior to the event. |