-BED & BREAKFAST IN NEW YORK CITY. Yes, Virginia, there is such a thing as bed & breakfast in the Big Apple. The Bed & Breakfast Network of New York represents over 250 accommodations that range from modest rooms to luxurious townhouses, from artist's lofts in Soho to multi-million dollar high-rise condominiums in Manhattan. You have the option of staying with a host or having your own furnished apartment. Prices range from $50 or $60 per night single, to $80 to $250 a night for an unhosted apartment. These prices don't include tax. The Network matches guests with appropriate hosts taking into consideration such things as whether you smoke, are allergic to animals or require a private bathroom. Weekly and monthly rates are available. Most hosts require a two-night minimum stay. For information contact the Bed & Breakfast Network of New York, 134 W. 32nd St., Suite 602, New York, N.Y. 10001, or call (212) 645-8134. Hotel taxes in New York City are 21 percent on a room that costs more than $100 a night. Taxes on B&Bs are less, and nothing if you stay in an unhosted apartment for seven nights or longer.
MAPLE SUGAR IN MASSACHUSETTS. Sap begins to run when days get warmer and nights are still cool enough to leave frost on the ground. The state has more than 100 sugarhouses. To find out where they are and when they're open, call the Maple Phone (413) 628-3912 from February to April. You can see sugaring demonstrations at Blue Hills Trailside Museum March 6 and 7, (617) 333-0690; Hancock Shaker Village March 13, (413) 443-0188; and Old Sturbridge Village (508) 347-3362. All of these are within driving distance of Boston. Gardening displays in Massachusetts include Old Sturbridge Village's Garden Planning Day March 6, with workshops and lectures about period gardens; The New England Spring Flower Show (617) 536-9280 at the Bayside Exposition Center March 6-14; and the Spring Bulb Show in Northampton March 6-14, (413) 585-2728.DISCOUNT COUPONS. Would you like a book of discount coupons that includes a 50 percent discount at the Resort Center Lodge and Inn in Park City and 50 percent off the rack rate at the Doubletree Hotel in Salt Lake City? Newman Communications of Needham, Mass., has published a book called "Travel Extravaganza" with discounts at travel facilities in Arizona, California, Colorado, Nevada, New Mexico and Utah. They include two-for-one admissions to the Hollywood Wax Museum and a $3 per person discount to Sea World. The book is available for $29.95 by calling 1-800-466-6819. Hotel discounts are often subject to availability.