Local Tax Bureau of Taichung City Government said that hotel owners and other business people who provide short-term accommodation or resort services on a daily or weekly basis must pay house tax as a profit-seeking enterprise, no matter whether the house is self-owned or leased from others.
Local Tax Bureau explained further that the business nature of leasing companies or general profit-seeking enterprises is different from that of the hotel industry. Thus, an applicable house tax rate should be levied according to the actual house usage.
Local Tax Bureau reminded taxpayers that if house usage changes, the taxpayer shall declare it to the tax authority where the house is located within 30 days from the date of such a change. Tax evasion caused by overdue declaration should be fined two times of the evaded amount on top of the tax payable itself.
Local Tax Bureau of Taichung City Government cares about you. If you have any questions, please visit the website of Local Tax Bureau (http://www.tax.taichung.gov.tw) or call toll-free service hotline 0800-086969 or 22585000 ext. 1 for the call center of Local Tax Bureau.