I DO, I DO: June may be the busiest month for Orange County's marriage license division, but December is the top month for those who pay a $38 fee to get married in a three-minute ceremony at the county marriage offices. The reason? "End of the year tax purposes," says Pat Martinez, marriage license division supervisor. . . . But a tax preparer says marriage may not be such a tax advantage: "You get additional deductions and personal exemptions if you file jointly, but you have the addition of two incomes if both are working."

December Brides

December was the most popular month last year for civil wedding ceremonies performed at the county marriage license division. April: 370 May: 373 August: 412 March: 414 December: 450 \o7 Source: Orange County marriage license division\f7