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ST. LOUIS FANS LIVING THE LIFE OF LUXURY -- WILL TEAMS PAY?

          The Rams, Blues and MLB Cardinals are "opposing an     effort" by St. Louis License Collector Thomas Nash to apply     the city's 5% amusement tax to the full price of luxury     suites and other exclusive seats at their games, according     to Mark Schlinkmann of the ST. LOUIS POST-DISPATCH.  The     teams have been paying the tax "only on a portion" of what     they charge companies and individual fans for those seats --     the portion "they say admits fans to the game itself."  The     teams "contend that the tax shouldn't apply to other parts     of the charges because those go for special amenities" such     as waiter/waitress service, access to special restaurants &     bars, valet parking, private restrooms, telephones and     closed-circuit TVs.  Nash said that the city "could get ...     at least several hundred thousand dollars a year" from the     new interpretation.  A POST-DISPATCH analysis "shows the     amount could be higher," as the city would take in an     "additional $320,000 or so" just from the TWA Dome's 118     luxury suites leased for Rams games.  Schlinkmann writes     that Nash "hopes to resolve the issue in private meetings     with the teams but that it was possible that the matter     could end up in court" (ST. LOUIS POST-DISPATCH, 10/28).

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