In addition to 3% of the turnover, moore city Hotel should also charge 7% VAT.

Test center: deposit interest and tax related topics: analysis of fractional percentage application questions: according to the meaning of the questions, the business tax paid is 14×5%=0.7 (ten thousand yuan); According to "paying the urban maintenance and construction tax at 7% of business tax", the urban maintenance and construction tax is 0.7×7%=0.049 (ten thousand yuan), 14× 5% = 0.7 (ten thousand yuan) 14×5%×7%=0.049 (ten thousand yuan)