Businesses that regularly provide facilities or activities which are subject to amusement tax shall register and go through the tax collection and return formalities with the competent tax authority prior to the opening of business, relocation, change of business, alteration, reorganization, merger, transfer of ownership, or suspension of business.

Businesses that sponsor amusement activities temporarily for a consideration shall register and go through the tax payment or exemption formalities with the competent authority in advance.
If the aforesaid temporary amusement activity does not charge a fee in any fashion, its sponsor shall report to the competent tax authority in advance.

Collecting agents of amusement tax shall, prior to the tenth (10th) of the following month, file monthly return and pay tax collected in the month. Notwithstanding the foregoing, businesses that have special operation or small-scale operation and whose tax is assessed by the competent tax authority shall pay amusement tax in ten (10) days after the receipt of tax payment notice from the tax authority.
Where the amusement activities are provided temporarily for a consideration, the competent tax authority will, once every five days, calculate tax due and issue a tax payment notice to the taxpayer. Upon the receipt of such notice, the taxpayer shall pay tax in ten (10) days.

Collecting agents of amusement tax shall, at the time of tax collection, issue a ticket as documentary evidence and have the ticket torn upon entry of the ticket holder, otherwise the tax is deemed not collected. For businesses whose amusement tax is assessed pursuant to the proviso provided in the first paragraph of Article 9 herein, no tickets need to be issued.
The tickets described in the foregoing paragraph shall be uniformly printed, serially numbered and stamped by the competent tax authority, and sold at cost to amusement businesses for use. Notwithstanding the foregoing, if tickets are sold for temporarily provided amusement activities, the responsible person shall submit the tickets with serial number and price indicated thereon to the competent tax authority for stamping, and complete the tax payment guarantee formalities, and report and pay the tax collected on time.