Can tap water fees for hotels that concurrently operate property services be invoiced at a tax rate of 3%?

Yes. According to the "Announcement of the State Administration of Taxation on the Value-Added Tax on Tap Water Fees Collected in Property Management Services" (State Administration of Taxation Announcement No. 54 of 2016), taxpayers who provide property management services shall collect tap water from the service recipient. The sales amount shall be the balance after deducting the tap water fees paid externally, and the value-added tax shall be calculated and paid according to the simple tax calculation method at a levy rate of 3%.