Various locales with strong tourist industries, including Kinmen County, Pingtung County's Wutai, and Taitung County's Green Island, looked into levying temporary taxes in the name of environmental protection, and the local councils passed the proposals with little difficulty. But the Ministry of Finance ended up rejecting the proposals, for a variety of reasons.
金門縣、屏東縣霧台鄉、台東縣綠島鄉等觀光勝地，則曾經研議開徵生態景觀維護相關的臨時稅目，也順利通過議會審查。