Some Penguins employees likely will lose their jobs if the 2004-05 NHL season is canceled, or even delayed, by a labor dispute. Others will lose a portion of their salaries.

And the entire franchise could lose much, if not all, of the momentum it generated during last season's stretch drive. It could be, though, that the city will be the biggest local loser if even part of the 2004-05 NHL season isn't played.

City Treasurer Richard Fees estimates that the Penguins generate about $2 million in amusement and parking tax revenues during a typical season, and that the city gets another $180,000 or so from payroll taxes assessed to the Penguins and visiting teams.

For a city desperate to stretch every dollar as far as possible, being denied a seven-figure source of revenue would be significant.

"I don't know that it would be major, but it would be felt," Fees said. The amusement tax, which is applied to game tickets, is 5 percent. The parking tax 50 percent.

Fees added that, because the city passes along the cost of the additional police officers assigned to the Mellon Arena area on game nights, it would not realize a significant savings in that area if games are not played.

Losing hockey would have a predictable, and profound, impact on Downtown eating and drinking establishments, too, particularly those close to Mellon Arena.

Kevin Joyce, owner of The Carlton, said while that numerous factors influence the number of hockey fans who visit his restaurant on a given evening -- things like how the team has been faring, the caliber of the opposition and whether Mario Lemieux is in the lineup -- "we can expect to see anywhere from 50 to 150 extra customers" on weeknights that feature a Penguins home game.

"If there's a check average of $40 per person and you're missing 50 people, that's $2,000 right off your top line if that game doesn't take place," he said. "Anything in this area has a chance to do a nice jump [in business] because of hockey."

Joyce suggested that more casual establishments might benefit from Penguins games even more than The Carlton and other similar places, though hockey is a critical part of his restaurant's business equation.

"Hockey certainly allows us to get there in the fall and the winter," he said. "It's part of what lets us be successful when we are successful."

Some fans, of course, bypass restaurants in favor of concession-stand food, and the people who staff those are on a long list of workers who will have more free nights than usual if the Penguins don't play.

Jay Roberts, general manager of Mellon Arena for SMG, said his company and Aramark have a pool of about 1,000 part-time employees who handle everything from selling tickets and concessions to cleaning the arena after events.

Between 400 and 500 work on a typical game night, Roberts said, but they, of course, won't be needed if the Penguins are idle. Nor will workers who fall outside the SMG umbrella, such as police officers, paramedics and parking attendants.

Roberts said SMG has about 50 full-time employees at Mellon Arena. He acknowledged the possibility that some might be laid off if the NHL dispute drags on long enough, but added, "we're hoping we don't have to do that."

The Penguins' front office also would like to avoid getting rid of workers, although some teams around the league already have reduced their staffs in preparation for a lockout.

But even if a lengthy labor dispute destroys a portion, or all of, the 2004-05 season, team president Ken Sawyer believes the franchise will survive, and won't suffer irreparable damage to its fan base.

"Let's hope we resolve this without a lockout," he said. "Should we not be able to, we're well-prepared to stay the course. To make sure we get a deal that works for the Penguins and for the fans, and enables us to keep the team in Pittsburgh.

"My bigger concern [than a drop in public interest] is if we don't fix the [NHL's economic] system. The other one is a short-term problem, which winning on the ice will remedy quite nicely."