AVOIDING THE STATE PENS? TEAM PAYS FOR LATE ARENA PERMIT

          The Penguins "tardily" paid the city of Pittsburgh a
     $1,500 amusement permit fee for this year, although "the
     Penguins hadn't paid for a permit in two years," according
     to Timothy McNulty of the PITTSBURGH POST-GAZETTE. 
     Pittsburgh City Council member Jim Ferlo wanted the team's
     amusement permit "to be suspended -- locking the team out of
     the Civic Arena -- until it pays" its back taxes.  The City
     Council did not vote on Ferlo's plan to suspend the permit
     (PITTSBURGH POST-GAZETTE, 10/29).  In Pittsburgh, Bob Smizik
     writes, "They have a place for people who purposely withhold
     tax money from the government and use it for their own
     benefit -- as the Penguins have done with the city amusement
     tax.  It's called jail" (PITTSBURGH POST-GAZETTE, 10/29).