According to Taichung City Local Tax Bureau, business venues featuring amusement facilities including vending machine, claw crane, children's ride, kart, basketball shooting machine, rocking car/horse, track dribble, electronic dartboard, VR, children's RC car, self-balancing personal transporter, arcade game, and water jump fall under the scope of amusement tax. Consequently, business owners should register with the local tax authority and pay the amusement tax. Those failing to do so will be required to pay the outstanding tax and fined NT$15,000-150,000 or 5-10 times the amount of tax owed.

The bureau urges business owners to register with the local tax authority in order to avoid being fined. For amusement tax-related questions, please contact (04)22585000 and press 1 for the customer service center or dial 0800-000321, and our staff will be glad to assist you.