Paldal-gu to Conduct Full Survey of 302 Entertainment Establishments Subject to Local Tax Surcharge

Paldal-gu announced that it will conduct a comprehensive survey of 302 entertainment establishments subject to the surcharge tax within the district during the month of May for the regular 2012 property tax assessment.

Entertainment establishments subject to the surcharge are nightlife venues that have obtained or must obtain approval under Article 37 of the Food Sanitation Act. These include cabarets, nightclubs, and discos with a business space exceeding 100 square meters and featuring a dance floor separate from customer seating areas where guests can dance.

Additionally, room salons and traditional Korean restaurants (jeong-yak yeong) where the room area accounts for 50% or more of the total business space or where there are five or more rooms are also subject to the surcharge.

A total of 302 establishments in Paldal-gu are subject to the survey, which accounts for 64% of the 474 establishments citywide in Suwon. During the comprehensive survey period, a dedicated investigation team will visit sites directly to examine the business space area, operational status, facility conditions, and other factors to determine whether the establishments meet the criteria for surcharge taxation under local tax law.

The district plans to implement taxpayer-centered tax administration by issuing tax assessment notices to newly identified surcharge-eligible establishments before taxation and notifying all surcharge-subject establishments of property tax surcharge details resulting from nightlife establishment facilities, thereby fulfilling taxpayers' right to information.

Paldal-gu collected a total of 276 cases and 277 million won in property tax surcharges on entertainment establishments last year.