To make up for a half-billion dollar deficit, Cook County, Illinois is proposing to tax sport utility vehicle owners and increase the number of cars confiscated by the sheriff. County commissioners yesterday offered a number of revenue-raising proposals. Many of these were called "fees" so that County Board President Todd Stroger could say, "I will not raise taxes to balance this budget."

As Cook County has a population of five-and-a-half million people, including the city of Chicago, the proposals will raise millions. The $50 annual tax on SUV owners would also apply to residents who own any vehicle weighing more than 4500 pounds. Commissioners would also increase the fine levied for seizing vehicles to $500, encouraging the sheriff to confiscate vehicles with noisy stereos or minor paperwork violations.

Other proposals include a 10-cent-per-bullet tax on ammunition, a "pollution tax" and a doubling of the cost for environmental fees and permits.