Business tax. According to the relevant national tax policies, it is taxable for hotels to provide paid fruit bowls. Specifically, hotels, as sellers, need to pay value-added tax, business tax and other taxes to the national tax authorities. Business tax is the tax payable for selling goods and providing services. For the paid fruit bowl provided by the hotel, the hotel also needs to pay the corresponding business tax to the national tax authorities according to the collection standard and tax rate of business tax.