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STADIUM-USE TAX COULD HELP FUND FOUR NEW STADIUMS IN PA

          PA State Sen. James Gerlach (R) has proposed an idea in
     which the state would provide one-third of the money to
     build four new stadiums and be repaid with receipts from a
     "stadium-use tax" on players, fans, owners and officials,
     according to Ken Dilanian of the PHILADELPHIA INQUIRER. 
     Gerlach: "It ought to be the users who pay for the stadiums. 
     To provide a handout ... is not palatable to most
     Pennsylvanians."  Senate research office calculations show
     the rates would generate $40.6M per year, "more than enough
     to cover" the $40M annual debt payments on the $300M PA Gov.
     Tom Ridge wants to provide the Eagles, Phillies, Steelers
     and Pirates for new stadiums.  The tax takes into account
     45,000-seat baseball stadiums and 65,000-seat football
     stadiums, with an average attendance of 80% capacity. The
     largest portion of the tax would come from club seats and
     luxury boxes, which "would be hit with" a 20% fee.  Also,
     each player would be taxed $200 per game, each official $25
     per game and owners would pay a $1 per game tax on each
     full-time stadium employee.  Ridge spokesperson Tim Reeves
     said that the governor had not looked at the details of the
     proposal and "had no position on it" (INQUIRER, 12/21).
          PENS ON HOT SEAT: The Public Auditorium Authority in
     Pittsburgh voted Friday "to replace the backs of the pricey
     club seats that have pinched Penguins fans since their
     installation" in '97, according to a report in the
     Pittsburgh TRIBUNE-REVIEW.  The work will take place on the
     1,500 seats at Civic Arena over one weekend between now and
     the end of January.  The authority has been "withholding"
     $208,000 it owes the team since March, "insisting the team
     first replace the seat backs" (TRIBUNE-REVIEW, 12/19).

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