It is not illegal for a gym not to provide paper towels. There are no laws and regulations that clearly stipulate that gyms must provide paper towels. As a commercial enterprise, the service content and quality of gymnasiums are determined by market competition and consumer demand. Does the gym provide paper towels, towels, toiletries, etc. It is decided by the gymnasium itself. The gym does not provide paper towels, and consumers can choose to go to other gyms that provide paper towels or bring their own paper towels.