There is quite a bit of disagreement on this in the professional tax community. Good discussion at the following link:
https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=5825
Basically, one good argument is that a tax on gross income could be deducted as a business expense on Schedule C, but this is a tax on net income, so must be deducted on Schedule A. Here is a counterargument that it can be deducted on Schedule c:
https://www.natptax.com/Chapters/Documents/2015ny-newsletter-may.pdf
I doubt you would be challenged by the IRS if you took it as a Schedule C deduction (it would be more beneficial to you, because it would lower self-employment tax that way), but it seems clear that NY state will not allow it as a Schedule C deduction:
https://www2.deloitte.com/us/en/pages/audit/articles/new-york-metropolitan-commuter-transportation-m...
"The MCTMT is not
deductible in determining entire net income for purpose of the New York
State and City corporate income taxes, the New York City unincorporated
business tax, or the New York State and New York City personal income
taxes."
