Abstract
As the government promote rural living, increasing number of people start to live in more than one home. However, the taxing system is yet to catch up with the trend─usually one pays taxes to the jurisdiction of his/her primary home. If the trend continues to grow, the municipality of their secondary residence would need to respond to the increase of public service demands, but with not much, if at all, revenue increase. If the general taxing system cannot capture the dual-residents as taxable residents, other methods need be explored. This article intends to provide some implications from several precedents by comparing pros and cons of special taxing, apportionment and user fee practices.
