The City of Irving is proposing a vote to approve a $10 per ticket tax along with a $3 per vehicle tax for fans attending Dallas Cowboys games at Texas Stadium for the team’s final 3 seasons in Irving. They are also proposing a $5k per game participation tax for every NFL player that plays a game in the stadium. They project that these taxes will raise over $30 million over the next 3 years. According to city officials, that money will be dedicated to improving and developing the site of the stadium after the Cowboys leave.

Irving City officials are also quick to point out that they are not doing anything different than the City of Arlington is going to do once the Cowboys move to their new stadium. They will tell you that this is not a scam. That they are not “sticking it to the fans or to the players”. They will tell you that this is simply a way that many municipalities are generating revenue to fund their stadiums. They will point to “The Brimer Bill” and tell you that this bill gives them the authority and right to implement this tax.

Well, let me tell you that this is a load of garbage. The Brimer Bill, named for State Senator Kim Brimer, was crafted in 1997 to provide a way for cities to raise funds to pay for building tourist related venues such as arenas and stadiums. So, on the surface, it appears that the city does have a good case in trying to levy these taxes.

In a lot of ways the logic in this type of tax makes sense. The people that are utilizing the venue should bear a large portion of the expense that comes with that venue. It seems only fair that a Cowboys season ticket holder who is enjoying that stadium every week should pay more in taxes for the stadium than someone who will never set foot in the stadium. It is a form of user tax. The people that benefit from the venue also bear the burden of paying for the venue.

But, what will the City of Irving do with all the revenue these taxes are sure to generate? The City of Irving has apparently agreed to a non-compete clause with Jerry Jones and the Dallas Cowboys. This means that once the Cowboys leave for Arlington, the City of Irving will not attempt to bring any events, sporting or otherwise, to Texas Stadium. It has been reported that they plan to tear down the stadium and turn the site into business and retail developments.

The City can spin it any way they want. They can try to tell us that they are just using the same types of taxes that Arlington will use when the Cowboys open their new stadium But, it appears that the City of Irving wants to use these taxes to help them tear down a venue, not build a venue. T

They are not only wrong, they are completely misleading the public and should be ashamed of it. There is a huge difference between how the City of Arlington is using the tax and how Irving wants to use it.

The City of Arlington is using the tax to fund a new stadium. They are using the tax in the spirit of the Brimer Bill. When a fan buys a ticket to a Cowboys game in Arlington he (she) will be paying the tax to help offset the costs of constructing a new stadium. They may not like the fact that they are paying the tax. But at least they will be paying a tax for a venue that they will be using for years to come. But, if the City of Irving gets its way, the same fan will be paying for the demolition of a venue and redevelopment of the site. Who knows what kind of redevelopment is in store for the site? It is entirely possible that the Cowboy fans that pay this tax will never have any desire or reason to utilize the redeveloped site.

This spits in the face of the spirit of the Brimer Bill. The fact that the City of Irving wants to twists words and attempt to tell us that they are only doing the same exact thing that the Arlington is going to do simply insults our intelligence.

In the City of Arlington this is a user tax. But, the same exact tax in Irving will be a demolition tax. That’s a huge difference.

I may be out of town but Friedo tells me that Tom Hicks has sent a letter to Roger Clemens agent. I can only imagine how much fun the guys at the station are having with this. But in all reality this is the first step in bringing the Rocket to Arlington. He and his people are going to want some sort of formal notification that the Rangers are interested.

Friedo is more skeptical about the Rangers’ chances of landing this huge free agent. He has put himself in Mr. Hicks’ shoes and written his own letter to Roger's agent:

Dear Roger Clemens’ Agent

As you may be aware, the Texas Rangers are very interested in acquiring the services of your client, Roger “Rocket” Clemens.

You may also be aware of the fact that I not only own the Texas Rangers but I am also a top supporter of the University of Texas Athletic Department. An athletic department that your client also supports.

You may further be aware that my (and the Rangers’) interest in your client is not some knee jerk reaction to his pending availability. I (we) have coveted your client for the better part of two decades. We have flirted in the past. Flirted to the point that I was even planning on having Roger drop the puck at one of my hockey games. Things have not worked out in the past but I believe that now is the time for your client to become a Texas Ranger.

I believe that there are several reasons for your client to pitch for my team:

1) Run support—IF your client chooses our organization he will not have to worry about a lack of offensive support. We have proven that we can score runs. Your client will never have to worry about losing a game 1-0.

2) We are quietly building a strong pitching rotation—You may not have noticed but in this off season we have added a couple of top pitchers in our rotation (Adam Eaton and Kevin Millwood). If your client agrees to play ball with us, we will have one of the strongest rotations in the league.

3) Challenge of pitching in Arlington—Your client can single handedly change the entire reputation of our ballpark. When he succeeds in our ballpark he will prove that he is by far the best pitcher of his era.

4) The chance to make franchise history as the missing puzzle piece—If your client signs with the Rangers and the Rangers go on to win a World Series, just imagine the legendary stories that will evolve. Roger will be looked upon forever as the man who brought a Championship to Arlington…Something that hasn’t happened in the entire history of the franchise.

5) Fan support and desire—The Rangers’ fans want to see Roger Clemens in Arlington…They have even dedicated an entire website to bringing the Rocket to the Rangers…There is no other place in Major League Baseball that will welcome your client with such open arms.

6) Proximity to Home—Did we mention how close Arlington is to your client’s hometown?

Sounds good doesn’t it? But, in addition to all of the above, I also know your client. I know that all of this sounds good and looks good on paper. But I know that there are only two things that really matter to your client right now MONEY and MORE MONEY.

Your client might say that he wants to stay close to his family. He may say that he wants a chance to win a championship. But it all boils down to money. Doesn’t it?

So, here’s the important part of this letter:

NAME YOUR PRICE!

I can tell you all about run support. I can tell you all about our promising pitching rotation. I can tell you how our fans will welcome your client with open arms. But, the truth of the matter is that I can’t guarantee any of that and, in all reality, your client probably really doesn’t care that much about that stuff.

There are a lot of promises that I can’t really make. But there are only two promises that I can guarantee. I can guarantee that there is not another owner in this league that wants you your client as badly as I do. I can also guarantee you that there is not another owner in this league that is willing to give your client as much money as I am.

And, at the end of the day, we both know that money is what really matters to both of us.

Let me say this:  I, in no way shape or form, endorse the above letter.  It is the work of my producer who is not ready to believe that Mr. Clemens would choose to pitch here for any reason other than money.  But, I will say that money probably will be the key in bringing the Rocket to Arlington. 

It was a huge weekend in the world of sports. The Steelers and Seahawks earned their way into Super Bowl XL. There were some huge upsets in college basketball. Chad Campbell won the Bob Hope Classic.

With everything else going on in sports this weekend, the Dallas Mavericks quietly reached a milestone. They have caught the San Antonio Spurs. This is huge.

We’ve written about how Avery and the team are focused on winning titles. Well, this is the first step. The path to a title is much much easier if you are the top seed. This is especially true in the Western Conference. If the Mavs can’t pass the Spurs and finish the season in the top spot, the best they can hope for is a 4^th seed. It wouldn’t be impossible for the Mavs to win with the 4^th seed. It would just make it a lot tougher.

Prospects for this team are looking up in the month of February. You see, the Spurs have only 3 home games in the entire month of February…They play the remaining 8 on the road. The Mavs on the other hand only have 2 games on the road…They play another 9 inside the friendly confines of the American Airlines Center.

If the Mavs are going to finish with the #1 seed, the next month will be key. The road is a hard place to win in the NBA. It’s especially rough on long, extended road trips.

As good as the Spurs are, it is going to be a rough road ahead. And it is crucial that the Mavs take full advantage of the schedule and not take it lightly.