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BETTMAN CALLS TAX A RECIPE FOR DISASTER

NHL commissioner Gary Bettman reiterated the league's position that it won't consider the players' proposed luxury tax to end their labor impasse.

"They claim that will fix our problems, I'm here to tell you today . . . that a luxury tax will not work and it will create a potential for future disaster in the NHL," Bettman said at an Edmonton Chamber of Commerce breakfast.

Bettman, who received a standing ovation, also reiterated that the owners don't have a drop-dead date for when they would consider the 2004-05 season unrecoverable.

Bettman feels a luxury tax is not predictable, calling it "guesswork."

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