Hotels are slashing prices, lowering rates, and making deals. You can profit from their losses and take advantage of all the sweet deals out there right now. First up: The Kimpton Hotels "Sweet Tax Relief" deal. They're offering tax-free rooms and meals at their onsite restaurants. To make the deal a little sweeter, they're throwing in cute candy in the mix, like Sugar Daddies, 100 Grands, and Paydays. The no-tax deal can add up to a sizable savings, especially since some room taxes can be $30 a night. This offer is good at many of the properties, including Hotel Palomar, Sir Francis Drake Hotel, Hotel Triton, The Muse, Topaz Hotel, Helix Hotel, and Hotel George.

Smyth, the latest offering from the Thompson Hotels group (60 Thompson, Gild Hall, 6 Columbus, Thompson LES, Hollywood Roosevelt, Thompson Beverly Hills, Donovan House) is opening early this January. Look for free wifi, absolutely modern decor, Kiehl's bath products, and some naughty surprises in-room. Luckily enough, it's a particularly inauspicious time to be opening anything, much less a boutique hotel, and so deals definitely abound. You can check out this normally high-priced hotel for the incredible bargain-basement prices of $119 a night.

A sultry blonde in a slinky black dress propositions me. The penthouse at the Gild Hall in Manhattan's financial district is teeming with young, symmetrical men and women who have gathered for The New York Society's "Town & Country" party, but for some reason, this one singles me out. For a Canadian, the idea of meeting a mysterious Manhattanite in a boutique hotel-cum-house party, dashing away from the festivities, and finding a secret alcove for Marlboro smoking is about as exotic as it gets. The cigarettes will eventually lead to exposed skin, an exchange of cards, and a blurry train ride home. Unfortunately, all she wants is the cigarette. I unwittingly oblige, and find comfort in the dirtiest martinis this side of the East River.

Fortune has a slideshow up of the 33 best new business hotels. We've highlighted the ones we like:

• Thompson Beverly Hills in Los Angeles.
• The Liberty in Boston.
• Trump International Hotel & Tower in Chicago.

Welcome to the party, see ya’ around campus…

1. Gild Hall (Lower Manhattan) - The first stylish thing to fall into the South Street Seaport and Financial District orbit since ... uh, ever?
2. The Bowery Hotel (East Village) - Maritime peeps head east with 17-story tower. Upstairs, it’s a loft of your own, crisply appointed with knockout views.
3. Gramercy Park Hotel (Union Square) - Ian Schrager’s remodel trips out on tapestries and velvet, with leather-topped desks for better sex.

New York
● Hea, Cantonese slang for “chill,” opens in the East Village, serving southeast Asian/Japanese fusion.
● Murray Hill newcomer The Hill opens. The big draw is the big screens for the big games, and the promise of team-specific brewskies to wash down your sorrows or celebrate victories.
● No 7 opens in Fort Greene, festooning the all-white interior with plates of roasted chicken, grilled cod, and hangar steak. Look for local micro-brews on tap.