"extra tax," 1834, from French surtaxe, from Old French sur- "over" (see sur- (1)) + taxe "tax" (see tax (n.)).
Entries linking to surtax
sur- 1
word-forming element meaning "over, above, beyond, in addition," especially in words from Anglo-French and Old French, from Old French sour-, sor-, sur-, from Latin super "above, over," from PIE root *uper "over."
tax n.
early 14c., "obligatory contribution levied by a sovereign or government," from Anglo-French tax, Old French taxe, and directly from Medieval Latin taxa, from Latin taxare (see tax (v.)). Related: Taxes. Tax-deduction is from 1942; tax-shelter is attested from 1961.