Amusement tax shall be levied on tickets sold or fees charged according to the rate schedule specified below:
(1)Cinema – no more than 60%; for Chinese language films, no more than 30%;
(2)Professional singing, story-telling, dancing, circus, magic show, acrobatics show, and night club performances – no more than 30%;
(3)Drama and musical performances and amateur singing, dancing, etc. – no more than 5%;
(4)Skill competitions and contests – no more than 10%;
(5)Dance halls – no more than 100%; and
(6)Billiard places – no more than 50%; bowling alleys – no more than 30%; golf course – no more than 20%; and the like that provide facilities for the recreation or entertainment of others – no more than 50%.

Municipal and county (city) governments may, in view of the local situations, respectively prescribe the amusement tax rates within the maximum rates provided in the foregoing paragraph, and report the prescribed rate schedule to the Ministry of Finance after the schedule has been approved by the local assembly of the same level.