Amusement tax shall be levied and collected pursuant to this Law.

Amusement tax shall be levied on tickets sold or fees charged by amusement places, facilities or activities below:
1. Cinema.
2. Professional singing, story-telling, dancing, circus, magic show, acrobatics show, and night club performances.
3. Drama and musical performances and amateur singing, dancing, etc.
4. Skill competitions and contests.
5. Dance halls.
6. Golf course and the like that provide facilities for the recreation or entertainment of others.
If the aforesaid amusement places, facilities or activities do not sell tickets but supply drinks or entertainment facilities at a fee, amusement tax shall be levied on the amount of charges thereof.

The taxpayers of amusement tax shall be the persons who pay for the amusement.
Providers or sponsors of amusement places, facilities or activities are designated the collecting agents of amusement tax.

Activities that meet any of the following provisions are exempt from amusement tax:
(1)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.
(2)Amusement activities where the total proceeds after deducting necessary expenses are used for disaster relief or military morale purposes.
(3)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.
The deductible expenses as provided in Item (2) in the preceding paragraph shall be limited to 20% of the total proceeds.