D.C. Council Chairman John A. Wilson outlined his own plan yesterday to reduce the city's record deficit. The plan includes $46 million in new revenue and would leave city workers without pay raises, overtime, promotions and paid lunch breaks.

The additional revenue would be raised primarily by increasing the District's sales and personal property taxes and by imposing a property tax on utilities, according to Wilson and his aides. Residential property would be exempt from any new tax effort.

Wilson said he will formally unveil his plan on Friday as an alternative to Mayor Sharon Pratt Dixon's proposal for eliminating the city's projected $300 million deficit this year.

Dixon has proposed balancing the budget through a combination of agency spending cuts and government-wide pay raise deferrals, as well as by persuading Congress to allot the District an additional $100 million in emergency federal assistance. The mayor promised no new taxes during her campaign and, so far, has refused to reconsider the option.

The mayor is expected to formally submit her plan for revising the city's fiscal 1991 budget to the council on March 1. The council then may approve or modify that proposal. The mayor may sign or veto the budget bill, which also is subject to congressional review.

Wilson's announcement underscored a deepening tension between the District's executive and legislative branches. In the last two days, Wilson has publicly rebuked Dixon's handling of the city's budget crisis as "unrealistic," and in a closed-door meeting questioned her ability to persuade Congress to deliver on promises made to the mayor on Capitol Hill.

Wilson first outlined his plan in a meeting with about 70 labor leaders yesterday, and indicated that the cuts he was proposing would not be temporary.

"He said, 'Anybody who is not telling you that the money is not going to be there for the next five years is not telling you the truth,' " said Joslyn N. Williams, president of the Metropolitan Labor Council (AFL-CIO).

The meeting was tense and, at times, erupted into angry exchanges, according to several participants.

On Tuesday, Wilson persuaded a majority of the council to reject a 3 percent pay raise package negotiated by former mayor Marion Barry and D.C. firefighters late last year. Wilson said during the council meeting that the budget crisis would rule out the possibility of any pay raise. He also emphasized that he intends to take a leading role in dealing with the deficit because of his frustration with Dixon.

Ed Kornegay, president of Teamsters Local 1714, which represents corrections officers, said Wilson indicated yesterday that he held little regard for Dixon's budget strategy.

"He came in with his budget package and said he didn't know what the mayor was doing. {Wilson said} she was putting her eggs all in one basket, under a false premise that she would get the money {from Congress}," Kornegay said.

Like Dixon, Wilson said he plans to preserve the city's solvency by deferring workers' raises this year, to save $63 million. But he also proposed to eliminate overtime, a $7 million cut; put off all promotions to save $3 million, and to eliminate paid half-hour lunch breaks to save $20 million.

Spending by D.C. departments and agencies would be reduced by $107 million under Wilson's plan. He also would reallocate $35 million in federal funding for the District to reduce the operating deficit.

During an afternoon news conference yesterday, Dixon played down Wilson's criticism of her strategy for solving the budget crisis.

"That's the same thing people said when I was running for mayor: that it didn't look like it was going to happen. Everybody gave me all of the indices of why it could never happen, and I stuck with it," she said. "And I'm going to do the same thing with respect to revenues and the Hill."

The mayor called the news conference to announce the appointment of two new members of her Cabinet.

Fe Morales Marks was named director of banking and institutions. Marks is a partner with the D.C. law firm of Krooth and Altman, where she specializes in finance and securities.

Ric Murphy, now commissioner of procurement and general services for Massachusetts, is Dixon's new director of administrative services. He is a former director of the Massachusetts Office of Affirmative Action.

Wilson's stepped-up rhetoric has thrown labor into a quandary over how to best negotiate in a year in which every major contract with the city is up.

Representatives of the city's 16,000 blue- and white-collar workers are scheduled to meet this afternoon with Karen Tramontano, the mayor's director of labor relations and collective bargaining. The workers have been without a contract since September.

"This puts bargaining in an awkward position," Kornegay said. "{Wilson and Dixon} are fighting each other, I'm out in limbo and the integrity of the collective bargaining process is jeopardized.

"We're going to wind up with the unions seeking the only recourse they have: arbitrating every contract. Which is totally ludicrous," Kornegay said.

Staff writer Rene Sanchez contributed to this report.

Wilson's Proposal..Amount.........Dixon's Proposal..Amount

Agency spending...................Agency spending...............

cuts..............$107 million... cuts ............$130 million

No pay raises.......$63 million...No pay raises......$63 million

New local ........................New federal

revenue............$46 million... revenue..........$100 million

Reallocating federal

revenue............$35 million...Assess user fees..$8.3 million

No pay for half-hour

lunch breaks.......$20 million

No promotions within

grades..............$3 million

No overtime..........$7 million

No deficit-reduction payment

to Congress........$20 million

Total..............$301 million.....Total.........$301.6 million

SOURCE: Mayor's office and council chairman's office.