Ministry of Finance Announces 9 Categories of Venues Subject to Entertainment Tax; KTVs, Internet Cafes, and Escape Rooms Included

(Central News Agency, Lu Yen-tzu, Taipei, 22nd) To standardize entertainment tax collection across local governments, the Ministry of Finance announced today nine categories of 'other entertainment venues' subject to entertainment tax. These include MTVs, KTVs, karaoke shops, and other audiovisual venues, as well as internet cafes, escape rooms, paintball ranges, golf ranges, racing tracks, claw machines, pachinko, and jet skis, all of which are now included. The President promulgated amendments to the Entertainment Tax Act on the 20th, authorizing local governments to suspend taxes on dance halls, golf courses, and other items, while lowering the statutory tax rate caps. It also revised the provision for 'other entertainment facilities,' specifying that such taxable items should be announced by the Ministry of Finance. The Ministry of Finance announced today the scope of 'other entertainment venues, facilities, or activities,' which includes nine categories: audiovisual venues, information entertainment venues, real-life escape game venues, shooting venues, golf practice venues, motorized vehicle driving venues, self-service vending machines and card vending machines, electronic game machines, and water or air motorized facilities, effective immediately. According to the announcement, first, audiovisual venues refer to MTVs, KTVs, karaoke shops, etc., that provide video playback or accompaniment equipment for entertainment activities and charge fees. However, clearly labeled fees like corkage are not considered entertainment prices. Second, information entertainment venues refer to places like internet cafes that provide computer equipment for internet access or data storage for entertainment and charge fees. Third, real-life escape game venues refer to places like escape rooms that provide themed spaces, puzzles, mechanisms, and storylines for entertainment and charge fees. Fourth, shooting venues refer to places that provide paintball, water bullets, shooting guns, combat clothing, and helmets for entertainment and charge fees. Fifth, golf practice venues refer to places that provide golf practice equipment and charge fees. Sixth, motorized vehicle driving venues or facilities refer to places that provide driving venues or facilities for motorized vehicles for entertainment and charge fees, including racing tracks, go-kart tracks, and ATVs. Seventh, self-service vending machines and card vending machines refer to claw machines, Pokémon card vending machines, etc., that provide self-service sales or game-enabled machines for entertainment and charge fees. Eighth, electronic game machines refer to pachinko, bingo machines, etc., provided for entertainment for a fee. Finally, water or air motorized facilities refer to facilities not used for transportation, such as hovercrafts, jet skis, and powered paragliders, provided for entertainment for a fee. However, mechanical amusement rides like cable cars and roller coasters are excluded.