For a special food and beverage business entity whose business tax is computed pursuant to the proviso to Article 22 of the Act, the competent tax authority shall assess its monthly sales based on the actual circumstances using the method or formula below:
1.　Night clubs or restaurants providing entertaining show programs： a. If the business entity serves mainly individual customers：
Sales amount per month ＝ Number of customers per day × Average consumption amount per person × Days of business per month Number of customers per day ＝ Number of seats × Percentage of occupancy ×（Business hours per day / Average consumption hours per person）
b. If the business entity offers mainly banquet tables：
Sales amount per month ＝ Number of tables sold × Average consumption amount per table × Days of business per month
Number of tables sold ＝ Number of tables × Percentage of occupancy × (Business hours per day/ Average consumption hours per table)
c. If the business entity offers mainly boxes or room：
(a) Sales amount of accommodated persons per month ＝Average consumption amount per person × Accommodated persons per month
Accommodated persons per month＝ Accommodated persons per box or room × Percentage of occupancy × Number of boxes or rooms × Percentage of use × (Hours of consumption per day /Average hours of use per box or room ) × Days of business per month 
(b) Sales amount of boxes or rooms per month ＝ Average consumption price per box or room × Number of boxes or rooms sold per month
Number of boxes or rooms sold per month ＝ Number of boxes or rooms × Percentage of use × (Business hours per box or room per day/ Average consumption hours per box or room) × Days of business per month 
(c) Sales amount per month ＝ Sales amount of accommodated persons per month ＋ Sales amount of boxes or rooms per month
2.　Saloons and tea rooms, coffee shops and bars offering companionship services：
a. If the business entity serves mainly individual customers：
Sales amount per month ＝ Number of customers per day × Average consumption amount per person × Days of business per month ＋ Accompanying persons × Average accompanying hours (or times) per person per day × Unit price per hour (or time) × Days of business per month:
Number of customers per day ＝ Number of seats × Percentage of occupancy ×（Business hours per day / Average consumption hours per person）
b. If the business entity offers mainly banquet tables：
Sales amount per month ＝ Number of tables sold × Average consumption amount per table × Days of business per month ＋ Accompanying persons × Average accompanying hours (or times) per person per day × Unit price per hour (or time) × Days of business per month
Number of tables sold ＝ Number of tables × Percentage of occupancy × (Business hours per day/ Average consumption hours per table) c. If the business entity offers mainly boxes or rooms：
(a) Sales amount of accommodated persons per month ＝Average consumption amount per person × Accommodated persons per month＋ Accompanying persons × Average accompanying hours (or times) per person per day × Unit price per hour (or time) × Days of business per month
Accommodated persons per month＝ Accommodated persons per box or room × Percentage of occupancy × Number of boxes or rooms × Percentage of use × (Hours of consumption per day /Average hours of use per box or room ) × Days of business per month
(b) Sales amount of boxes or rooms per month ＝ Average consumption price per box or room × Number of boxes or rooms sold per month＋ Accompanying persons × Average accompanying hours (or times) per person per day × Unit price per hour (or time) × Days of business per month
Number of boxes or rooms sold per month ＝ Number of boxes or rooms × Percentage of use × (Business hours per box or room per day/ Average consumption hours per box or room) × Days of business per month (c) Sales amount per month ＝ Sales amount of accommodated persons per month ＋ Sales amount of boxes or rooms per month
3. The average consumption amount (unit price) per person (table, room) of the above two subparagraphs includes the revenues from entrance fees, sale of fruits, tobacco or alcoholic products or food supplied.
In the case that the special food and beverage business entity of the above paragraph partially sells business items outside the ordinary scope of the items sold by such entities specified in Article 12 of the Act, the tax rate of the special food and beverage business shall be adopted for the assessment of tax. However, where the partially sold business items outside the ordinary scope of business as described above are determined using the uniform invoices by the competent tax authority, the special food and beverage business shall issue the uniform invoice, file and pay the business tax accordance with the Act.