there was a commuter tax until 1999. its a shame it got axed. i never agreed with that and thought it was stupid and totally unfair thing to do.
also, there is currently a mini 'mobility tax' since 2009 against commuters. the money is supposed to go to mta, but i think it just goes to cuomo's general fund trough for his people to feast on. not sure.
so regardless legally speaking the commuter tax does have a solid case history.
i say they just build in the toll booths and get started and dare that coward trump to say no or try to withhold road $$$ based on that.