[n. sur-taks; v. sur-taks, sur-taks]
an additional or extra tax on something already taxed.
one of a graded series of additional taxes levied on incomes exceeding a certain amount.
verb (used with object)
to put an additional or extra tax on; charge with a surtax.

1880–85; sur-1 + tax; cf. supertax, French surtaxe Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
surtax (ˈsɜːˌtæks)
1.  a tax, usually highly progressive, levied on the amount by which a person's income exceeds a specific level
2.  an additional tax on something that has already been taxed
3.  (tr) to assess for liability to surtax; charge with an extra tax

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Word Origin & History

"extra tax," 1881, from Fr. surtaxe, from O.Fr. sur- "over" + taxe "tax" (see tax).
Online Etymology Dictionary, © 2010 Douglas Harper
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American Heritage
Cultural Dictionary

surtax definition

A tax added to an existing tax. To help finance the Vietnam War, for example, Congress imposed a surtax on the federal income tax.

The American Heritage® New Dictionary of Cultural Literacy, Third Edition
Copyright © 2005 by Houghton Mifflin Company.
Published by Houghton Mifflin Company. All rights reserved.
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Example sentences
There were other missteps, too, such as the failure to support a surtax on
  bankers' bonuses.
We should discuss a surtax on high incomes for specific, tangible
  infrastructure investments.
Customers living in certain counties will also pay a surtax or wheel tax.
The cost of the stamp includes both the cigarette tax and the surtax.
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