But because it was specially targeted, it had much the flavor of a "sin tax," and during county council discussion, it was suggested that KTVs and golf courses were forms of healthy entertainment and shouldn't be included. Once they were excluded, the tax passed. The first special local consumption tax, it has generated more than NT $ 10 million per year.
但此稅由於課稅對象特殊，含有濃厚的「寓禁於徵」的懲罰、價值評斷意味，縣議會審議時認為高爾夫球與 KTV 兩項乃健康正面的體育休閒活動，不應納入而遭刪除，其餘仍予通過，有驚無險地成為全國唯一的「特殊消費」地方稅，預計一年可收入一千多萬元。