business tax payable for ticket income: 221× 5% = 1,111 yuan

business tax payable for ballroom income: 411× 21% = 1,111 yuan

business tax payable for game hall income: 1,111× 21% = 1,111 yuan

business tax payable for bowling income: 1,21× 5% = 1,111 yuan. If the business tax rate of the entertainment industry is not specified to be 21%)

The business tax payable for the income from beauty salons and Chinese massage is 1.51× 5% = 75,111 yuan

The business tax payable for the income from catering: 611× 5% = 311,111 yuan

The business tax payable for the rental income: (76+4 )× 5% = 41,111 yuan

The handling fee should be paid.