Is it legal for the hotel to refuse to open a special ticket?

Legal analysis: If the other party belongs to a unit that does not need to apply for tax registration according to law or an individual engaged in small and sporadic business, a receipt can be issued, indicating the payee's name, personal name and ID number, expenditure items, collection amount and other related information. Otherwise, you need to issue an invoice.

Legal basis: Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC). Units and individuals that sell goods, provide services and engage in other business activities collect money from outside, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.