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Amusement Tax

Amusement Tax

Tax Scope

The amusement tax shall be levied on the prices of tickets sold or the fees collected by amusement businesses that provide any kind of on site equipment or activities for entertainment. In case no tickets are sold but drinks or entertainment devices are supplied to the consumers, the tax shall be levied on the amount charged for these . The scope of the tax is as follows:

  1. The cinema.
  2. Professional singing, story-telling, dancing, circus, magic, acrobatics shows and all kinds of performances in night clubs.
  3. Drama, music performances and amateur singing, dancing, etc.
  4. All kinds of skill competitions and contests.
  5. Dance halls.
  6. Golf clubs and the like that are provided as a form of recreation for consumers.

Taxpayers

The payers of the amusement tax are the customers who pay to enjoy the amusement, while the providers or sponsors of sites, equipment or activities for entertainment act as the collection agents. Taking the cinema as an example, those who watch movies are the taxpayers, while it is the theaters' duty to collect and pay the tax to the treasury, thus acting as collection agents.

Tax Rates

The Amusement Tax Law specifies maximum legal rates, and the collection rates shall, within the maximum rates, be prescribed by the provincial and the city governments, respectively, approved by the local assembly of the same level, and reported to the Ministry of Finance for its record. The maximum legal rates are as follows:

 

Classification Legal Maximum
Rates
Actual Rates Enforced 
in Tainan City
The cinema
Chinese language films
Foreign language films

30%
60%

0.5%
1%
Professional singing, story-telling, dancing, circus, magic, acrobatics shows and all kinds of performances in night clubs 30% 5%
Drama, music performances and amateur singing, dancing, etc. 5% 1%
All kinds of skill competitions and contests 10% 2.5%
Dance halls 100% 25%
Golf range 20% 5%
Entertainment facility providers Mobile theme park 50% 5%
MTV  KTV 50% 5%
Video games 50% 5%
Mobile yacht, power air vehicle 50% 2.5%
Others 50% 5%
Publisher:Finance and Local Tax Bureau, Tainan City
Update time: 2018-06-02 21:53:00

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