The catering industry belongs to the business tax industry. Business tax 5 yuan shall be levied at the rate of 5%, and the corresponding urban construction tax and education surcharge shall be paid at the same time. Urban construction tax depends on the hotel or the location of the hotel, with 7% business tax of 0.35 yuan in urban area, 0.25 yuan in 5% business tax of county town or established town, and 0.05 yuan in 1% business tax outside urban area. Education surcharge and local education surcharge are 3% and 2% of business tax respectively, that is, a * * * is 0.25 yuan.

To sum up, the catering invoice of 100 yuan should be taxed plus 5.6 yuan, 5.5 yuan or 5.3 yuan.