According to the Hsinchu County Government Taxation Bureau, entertainment operators must apply for business registration and go through procedures for collecting and paying entertainment tax before opening their businesses. Any changes in the number of amusement equipment must also be reported. The tax bureau and IRS cooperate to facilitate the application process. Failure to comply with the regulations can result in fines between NT$15,000 and NT$150,000.
Source: etax.nat.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
