Before an Offshore Island may be opened to the establishment of tourist casinos, a local referendum thereon must be held in accordance with the Referendum Act, and more than half of the valid votes cast in the referendum must be votes of approval. However, the validity of the referendum result shall not require votes to have been cast by at least half of the eligible voters in the county or city.
Tourist casinos as referred to in the preceding paragraph shall be established within international tourist resort zones. The facilities in international tourist resort zones shall also include international tourist hotels, tourism and travel facilities, international conference and exhibition facilities, shopping malls and other service facilities related to developing tourism.
Applications for plans to invest in international tourist resort zones shall be submitted to the central government authority in charge of tourism. The time schedule, review and approval standards, related procedures and other matters in respect of such applications shall be decided by the central tourism authority and publicly announced after submission to and approval by the Executive Yuan.
Application procedures, establishment standards, license issuance, license fees, special gaming tax, relevant supervision and administration, and other such matters concerning tourist casinos shall be separately prescribed by law.
The provisions of the Offenses of Gambling Chapter of the Criminal Code shall not apply to the legally authorized operation of tourist casinos and engagement in gaming activities in accordance with the preceding paragraphs.