PITTSBURGH NOT RECEIVING TAX LEVIED ON ATHLETES FROM TEAMS

          The city of Pittsburgh is "well short" of the $1M it
     hoped to "collect from a tax imposed on professional
     athletes," according to Christopher Keough of the Pittsburgh
     TRIBUNE-REVIEW.  The city has collected $25,983.85 from
     teams that visited the city in the first half of this year. 
     Athletes are charged a 1% tax on wages earned playing in the
     city, but through June, only five teams had paid.  At the
     average so far of $5,196.77 per team, the city would
     "collect $218,264 more if all 47 teams comply by the end of
     the year."  Pittsburgh's Dir of Finance and Budget Ellen
     McLean has set up accounts for the 47 pro teams on the
     schedules of the Pirates, Penguins and Steelers.  All but 12
     teams "formally registered with the city," and without
     specifying, McLean "indicated that the bulk of the
     unregistered teams are hockey squads."  The city billed all
     teams "that had played in the city through June, including
     those that were unregistered" (TRIBUNE-REVIEW, 9/23).