The term “local tax” depicted herein refers to the following types of tax:
1. Municipal and county (city) tax as well as provisional tax referred to in the Act Governing the Allocation of Government Revenues and Expenditures;
2. Special municipal and county (city) tax, provisional tax, and added tax referred to in the Local System Act; and
3. Provisional hsiang (township or city) tax referred to in the Local System Act.