Do I have to pay business tax on the daily maintenance fee (minor repair fund) and elevator fee of the property company?

Of course, you have to pay. The property fee paid by the owner originally included tax. Not paying taxes is tax evasion.

See clearly, the escrow fund has a clear content, especially overhaul fund, also known as the special maintenance fund.

Your so-called minor repairs and elevators are not in overhaul fund, so your practice belongs to the concept of stealing. If it is found out, the tax bureau will impose heavy penalties.