Tailai Hotel in Huaibei is a small-scale taxpayer. The following is a detailed explanation:

1. From the perspective of tax policy, the difference between small-scale taxpayers and ordinary taxpayers lies in their tax policies and tax rates. Small-scale taxpayers refer to enterprises with annual sales of less than 5 million yuan, and their applicable tax policies and tax rates are simpler and lower than those of ordinary taxpayers.

2. According to public information, Tailai Hotel in Huaibei City is a three-star hotel with a relatively small scale, and its business scope is mainly to provide accommodation services and catering services. According to the scale and business scope of the hotel, its annual sales may not exceed 5 million yuan, which meets the standards of small-scale taxpayers.

3. In addition, according to the public information of Huaibei Local Taxation Bureau, Tailai Hotel in Huaibei City is marked as a small-scale taxpayer on the enterprise tax registration certificate.

To sum up, Tailai Hotel in Huaibei City is a small-scale taxpayer, which is determined according to its sales volume and the mark on the tax registration certificate.