New York City is rivaled only by London and Tokyo in the world of international business and is home to two of the most important stock exchanges in the world, the New York Stock Exchange and the NASDAQ. The Big Apple is a global center for television, independent films, music, advertising and publishing. Time Warner, Hearst Corporation, Viacom all have a major presence in the city. NYC's population in the 2000 census was 8,143,197. This large population creates a city with a density of 26,403 people per square mile. New York charges a sales tax of 8.375 %. No sales tax is imposed on the purchase of clothing and footwear valued under $110. Hotels are subject to additional taxes and occupancy fees.

The Big Apple is serviced by three major airports, John F. Kennedy International Airport (JFK), LaGuardia Airport (LGA), and Newark Liberty International Airport (EWR). Combined, these three airports see over 100 million people pass through their gates every year. From JFK to Midtown, the flat-rate for cabs is $45; from La Guardia to Midtown, cabs are less than $30; and from Newark to Manhattan, expect to pay $50 or more. By rail, the Long Island RR from Jamaica Station takes less than an hour and costs under $10. From the Howard Beach-JFK subway station, a ride to Midtown takes well over an hour but costs only around $2. The closest subway station to La Guardia is Astoria Boulevard; the M60 Bus travels between all La Guardia terminals and Astoria. At Newark Liberty, the AirTrain carries passengers to the Newark Liberty International Airport Rail Link Station, where they can then catch a train to Penn Station.

NYC is flat and most streets follow a grid system, making it easy to navigate and perfect to explore on foot. Obtain a trusty map from your hotel or visitors center, get your bearings and start exploring. The subway operates 24 hours a day. Frequency of trains depends on the time of day. Routes are identified by letters, such as A B C and by numbers, such as 1 2 3. Different lines are assigned different colors. Free subway maps are available in many hotels and at the visitor information centers. NYC operates 3,700 buses on more than 200 routes in all five boroughs. Each trip is only $2 per ride. Exact change is required and has to be paid by coins or MetroCard. The MetroCard card is available in many options. The $7 one-day Fun Pass; the 7- ($24) and 30-day ($76) unlimited ride cards; and a pay-per-ride card ($10 for 6 rides, $20 for 12 rides). When using the MetroCard, you may transfer free from bus to subway, subway to bus, or bus to bus within two hours of the time you paid your fare. Taxis can be hailed on any street or found in front of major hotels at the taxi stand. Fares are $2.50 for the first 1/3 mile, then 40¢ each 1/5 of a mile thereafter, and 40¢ per 120 seconds when cab is not moving; a 50¢ night surcharge is in effect between 8pm and 6am; a $1 surcharge is in effect 4-8pm weekdays (not including holidays). Any bridge or tunnel tolls will be added to the total charge. Drivers are usually given a 15% gratuity.

The New York newspapers and magazines are legendary to say the least. The New York Times and The Wall Street Journal are two of only three national dailies in the US, and their coverage of evertything ranging from world politics to business daily tabloids like the conservative New York Post and the more liberal Daily News do their parts covering (and sometimes sensationalize) the city's pulse with poignant writing and photography.

Even if you carefully you plan a trip to New York, you can never hope to know the city like locals do. That's why organizations like NYC & Company, which is headquartered in Midtown just east of Broadway, are so important to travelers. NYC Visitor Information Center Midtown 810 Seventh Ave, between 52nd & 53rd Sts 212-484-1222 www.nycvisit.com Mon-Fri 8:30am-6pm; Sat-Sun 8:30am-5pm

Although tipping is generally a personal matter, some guidelines prove helpful. At restaurants, servers typically get 15% of the bill, although 10% acknowledges basic assistance, and 20% awards exceptional service. It is also common now for some restaurants to charge an automatic gratuity of 18% for groups. You should be aware of this possibility before providing an additional tip. Taxi drivers usually receive a tip equivalent to 15% of the tab. Often, a dollar tip covers many situations. Bartenders are customarily given $1 per cocktail, hotel maids are provided $1 for each day of a stay, bellhops get about $1 per bag, and a coat-check clerk typically receives $1 as well. Excepted is a concierge, who generally receives $5-$10 for standard service (additional assistance suggests more).