Raines law hotel. State statutes allowed that any business was considered a hotel if it had 10 rooms for lodging and served sandwiches with its liquor. Saloons quickly found a loophole by adding small furnished bedrooms and applying for a hotel license. Dozens of "Raines law hotels," often located directly above saloons, opened. As a contemporary source put it, "This offered a premium on the transformation of saloons into hotels with bedrooms and led to unlooked-for evils" (an increase in prostitution), as the rooms in many "Raines law hotels" were used mostly by prostitutes and unmarried couples. (In some cases these rooms
New York State Department of Taxation and Finance tax revenue to individual counties in New York State. New York State Department of Taxation and Finance The New York State Department of Taxation and Finance (NYSDTF) is the department of the New York state government responsible for taxation and revenue, including handling all tax forms and publications, and dispersing tax revenue to other agencies and counties within New York State. The Department also has a law enforcement division, the New York State Office of Tax Enforcement. Its regulations are compiled in title 20 of the "New York Codes, Rules and Regulations". It is headquartered in Building 8/8A at the