Tax relief provided by government to restaurants may be too little, too late -- too late to stop other restaurants from closing their doors.

At a time when the Island seems to have more restaurants than ever before, the pie that has traditionally fed them all is shrinking in size.

As one observer noted, "It used to be like an 18-inch pizza among four people, and now it is a 14-inch pizza among six people. Not everyone will get their fill.'' Restaurateurs have been putting a brave face on some frustrating times. Said one: "Things are bad and this is prime time in the tourism season. From a lot of people in the restaurant business you hear the same refrain: "It's been slow.'' Some restaurateurs believe that proposals for sidewalk cafes would create fresh appeal for visitors. Most just want to see more tourists.

Meanwhile, executive vice president of the Chamber of Commerce, Cyanne Thomas, said Chamber members will continue to meet before laying formal recommendations to the Finance Minister about possible government assistance.

Suggestions included relief from some Government levies, like customs duty on goods imported for refurbishment.

"Certainly it will help us because there is constant renovation going on,'' said Emilio Barbieri, a director of MEF Enterprises, which owns three Hamilton restaurants, Harbourfront, La Trattoria and Little Venice.

"We have to keep up with the latest. If we can get a break like hoteliers from the duty during the winter time, when we are doing most of the renovations, it can only help us.'' But already restaurateurs at some smaller establishments are unconvinced of that.

David Speakman of The Porch said, "Tourism is definitely down and it hurts all businesses. I'm worried about what's going to happen in winter, because if this is the busiest time of the year -- a soft summer -- lay-offs are going to come earlier.

"People who rely on a 15 percent gratuity to make a living have had a tough year. Their season is now going to be like four months to make money. We had a slow start this year and we just have to keep hoping that it improves, as we all go after more of the local market.

"We do have a higher percentage of locals now, but it is offset by the lack of tourist business.

"As for getting tax breaks for refurbishment, I would rather they spend the money on tourism, in getting people to the Island. In the height of summer, the Island should be very busy, but I'm hearing from hotels about low occupancy.

"For small restaurants, I don't think we could get that much from Government in duty relief to make a difference. We are not like hotels which do millions of dollars of renovations at a time.'' Mr. Barbieri said that restaurant operators have no time to complain about the downturn in tourism, but must look at ways to be as competitive as possible.

He said they have to be better, more creative if they hope to succeed.

He said, "It is an increasingly competitive market. If you looked at the little book, "Dining Out In Bermuda'' you will see how our prices have not changed much since 1992/93.

"That's five seasons later. Some prices haven't changed at all, while others may have by five or ten percent.

"With costs rising tremendously, it is a miracle to keep the prices at a competitive level. We have to work hard to create an environment where locals and visitors get high quality, good value and good service.

"That's what people respond to and it is what creates a higher volume that allows you to keep prices down. We've been lucky to have had a substantial local following.'' BUSINESS BUC TAXES TAX