Local politicians rushed to applaud the repeal of New York City's commuter tax on suburbanites who live in places like Nassau County and towns like Roslyn, but go to work each day in the city.

From the Roslyn area, Assemblyman Tom DiNapoli (D-Great Neck) signed on early as a co-sponsor of the bill. He was on hand at the Rockville Centre Long Island Rail Road station last May 27 when Gov. George Pataki signed the tax repeal into law.

Not to be outdone, State Senator Michael Balboni showed up at LIRR stations in both Mineola and Port Washington to greet commuters and give them the good news.

"Why should hardworking Long Island commuters serve as a revenue source for a city which now has a $2.1 billion budget surplus?" asked Senator Balboni. "Most Long Island commuters spend several hours every day getting to and from work. The monotony and stress of their commute is then compounded by the imposition of this unjustifiable tax cut."

The tax, as Senator Balboni noted, first came into effect in 1966 as New York City struggled with a budget deficit. Back then, the commuter tax was considered to be only a "temporary" measure as the city balanced its books.

But during the next three decades, the tax was essentially forgotten, as the "temporary" tax increase turned into a permanent condition of life for hundreds of thousands of commuters. It wasn't until an obscure state senate race in Rockland County this spring that the commuter tax became a burden that both parties were more than eager to do away with.

That race pitted Republican Tom Morahan against Democrat Kenneth P. Zebrowski in a contest to fill a seat left vacant by the retirement of the GOP incumbent. Hoping to protect the Republicans' slim majority in the state senate, Majority Leader Joe Bruno promised a repeal of the commuter tax, a notion that Assembly Speaker Sheldon Silver, a Democrat, quickly seconded. The commuter tax was almost immediately repealed. As it turned out, the Democrats' surprising gambit wasn't enough as Mr. Morahan won the election and kept the seat in GOP hands.

The commuter tax amounted to a duty of 0.45 percent on wages and 0.65 percent on net earnings for the self-employed. In all, it generated approximately $360 million in revenue for the city, with Nassau commuters contributing about $80 million of that total, and Suffolk commuters chipping in $30 million a year.

"Suburban commuters have been paying what was supposed to have been a temporary tax for 33 years now," Senator Balboni exclaimed. "In effect, commuters have been penalized for working in New York City and living in the suburbs."

The senator also claimed that there are 115,000 "reverse commuters," folks who live in the city, but enjoy the privilege of working in either Nassau or Suffolk counties. These commuters, Senator Balboni added, have never had to pay a commuter tax. The senator also remarked that suburban commuters pump millions of dollars into the New York City economy every year in the form of purchase of goods and services.

While attending the bill signing ceremony in Rockville Centre, Assemblyman DiNapoli also noted that suburbanites who work in New York City "contribute their talents and their economic activity, generating considerable revenue for the city," in the process, aiding greatly to "the prosperity the city now enjoys."

Still, he added that "the economic and social connection between the city and the suburbs is important and valued." Suburbanites, he said, "must be prepared...to assist our city neighbors when the need arises." The current legislation, Assemblyman DiNapoli contended, "does not undermine that commitment."