Must be 5%, the national unified tax rate. The taxes that the hotel needs to pay are: business tax: 5% of the turnover; Urban construction tax: 1% business tax (in rural areas), 3% (in counties and towns) and 7% (in urban areas); Education surcharge: 3% of turnover; Individual income tax (individual industrial and commercial households) or enterprise income tax (companies) are levied at different rates according to different places.