§ 189-b. Tax surcharge.
1.In addition to the tax imposed under\nsection one hundred eighty-nine of this article, there is hereby imposed\na tax surcharge at the rate of fifteen percent, for taxable months\nbeginning on or after August first, nineteen hundred ninety-one and\nending on or before December thirty-first, nineteen hundred\nninety-three; at the rate of ten percent, for taxable months beginning\non or after January first, nineteen hundred ninety-four and ending on or\nbefore May thirty-first, nineteen hundred ninety-five; at the rate of\nseven and one-half percent, for taxable months beginning on or after\nJune first, nineteen hundred ninety-five and ending on or before May\nthirty-first, nineteen hundred ninety-six; and at the rate of two and\none-half percent, for taxable mon
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§ 189-b. Tax surcharge. 1. In addition to the tax imposed under\nsection one hundred eighty-nine of this article, there is hereby imposed\na tax surcharge at the rate of fifteen percent, for taxable months\nbeginning on or after August first, nineteen hundred ninety-one and\nending on or before December thirty-first, nineteen hundred\nninety-three; at the rate of ten percent, for taxable months beginning\non or after January first, nineteen hundred ninety-four and ending on or\nbefore May thirty-first, nineteen hundred ninety-five; at the rate of\nseven and one-half percent, for taxable months beginning on or after\nJune first, nineteen hundred ninety-five and ending on or before May\nthirty-first, nineteen hundred ninety-six; and at the rate of two and\none-half percent, for taxable months beginning on or after June first,\nnineteen hundred ninety-six and ending on or before May thirty-first,\nnineteen hundred ninety-seven, of the tax imposed under section one\nhundred eighty-nine of this article.\n 2. The provisions concerning reports, payment and collection of tax in\nsubdivision three of section one hundred eighty-nine of this article\nshall be applicable to this section. All of the provisions of this\narticle presently applicable to section one hundred eighty-nine of this\narticle are applicable to the tax surcharge imposed by this section.\n 3. The amount of tax surcharge imposed pursuant to this section shall\nnot be included in any calculation of a tax surcharge imposed pursuant\nto section one hundred eighty-nine-a of this article.\n