Mayor Marion Barry, rebuffed twice this year in attempts to raise District of Columbia income taxes, said yesterday that the city faces a budgetary shortfall of more than $106 million this year, but said he has no plans to try again for tax increases.

Barry, who has ordered District agencies to prepare standby 10 percent budget cuts and to curtail hiring to ease pressure on the city's $2.6 billion operating budget, said at his monthly news conference that the city needs about $66 million to pay for expected pay raises and an additional $40 million for public safety.

The mayor also said he likely will vote against a bottle bill initiative on the D.C. ballot next week, but acknowledged that members of his administration are split on the issue. Barry's economic development advisers believe the measure might hurt small businesses, while public works officials say the initiative would help the city's serious waste disposal problems.

Barry also raised the issue of racial politics that has been an undercurrent in the campaign. The mayor said he resented what he called racial overtones in criticisms directed at black ministers and other blacks who have received money from the bottle industry to help defeat the measure.

"I do not like the innuendo that the people who are working against the initiative are somehow dishonorable because they have taken money {from the industry} in terms of salaries," said Barry, adding that scholarships, recycling funds and other aid given to churches by the industry should not be seen as buying votes.

"I resent anyone suggesting {it's wrong} just because a minister gets some kind of aid from a bottle company," Barry said. "To suggest that a person will be bought off for 5 or 10 thousand {dollars}, I resent that."

Barry noted that several local black business people are being paid to do advertising and related work in the campaign. "A million-something dollars has been spent or more, and this initiative has enhanced our economy," Barry said.

The industry-backed Clean Capital City Campaign is nearing $2 million in money raised to fight the deposit measure, which would require deposits of 5 cents to 20 cents on beverage containers. Civic and environmental groups supporting the measure have raised about $80,000.

On city budget issues, Barry said that the District finished the 1987 fiscal year on Sept. 30 with a surplus of about $15 million, which would be used to help retire the city's long-term accumulated deficit of about $224 million. The surplus amount, however, is about $5 million less than that ordered by Congress. Barry said an official audit of the fiscal year will not be ready until Feb. 1, and that accounting adjustments may make up the difference.

Asked about a possible tax increase to cover the budget crunch -- much of which is attributable to police overtime and rising prison costs -- Barry said, "I have no interest in recommending a tax increase in 1988, but at some point the community has to wake up to the fact we have a {public safety} budget driving us crazy. At some point, we cannot say we want more people {arrested} and incarcerated and not pay for it."

Barry twice this year failed to get the D.C. Council to approve income tax increases. He also has been forced to adjust the city budget to other council initiatives, including higher homestead exemptions on property taxes and reduced estate and inheritance taxes.

On other topics, Barry said the city is still having problems establishing group homes for former prisoners, and said the District is prepared to take care of the homeless despite a controversy over a fence to keep them out of a downtown Metro station at night.

"The D.C. government has the most comprehensive homeless policy in the nation," Barry said. "Our view {is} there is adequate shelter for any individual who wants it . . . it's not a palace . . . it's a warm place with food and showers."