§ 189-b. Tax surcharge. 1. In addition to the tax imposed under
section one hundred eighty-nine of this article, there is hereby imposed
a tax surcharge at the rate of fifteen percent, for taxable months
beginning on or after August first, nineteen hundred ninety-one and
ending on or before December thirty-first, nineteen hundred
ninety-three; at the rate of ten percent, for taxable months beginning
on or after January first, nineteen hundred ninety-four and ending on or
before May thirty-first, nineteen hundred ninety-five; at the rate of
seven and one-half percent, for taxable months beginning on or after
June first, nineteen hundred ninety-five and ending on or before May
thirty-first, nineteen hundred ninety-six; and at the rate of two and
one-half percent, for taxable months beginning on or after June first,
nineteen hundred ninety-six and ending on or before May thirty-first,
nineteen hundred ninety-seven, of the tax imposed under section one
hundred eighty-nine of this article.

2. The provisions concerning reports, payment and collection of tax in
subdivision three of section one hundred eighty-nine of this article
shall be applicable to this section. All of the provisions of this
article presently applicable to section one hundred eighty-nine of this
article are applicable to the tax surcharge imposed by this section.

3. The amount of tax surcharge imposed pursuant to this section shall
not be included in any calculation of a tax surcharge imposed pursuant
to section one hundred eighty-nine-a of this article.