The Department has ruled that a nonresident professional musician who performs several times a year in the Metropolitan Commuter Transportation District (“MCTD”) will be subject to the Metropolitan Commuter Transportation Mobility Tax (“MCTMT”) if he derives earnings exceeding $50,000 from performances in the MCTD during a taxable year. Advisory Opinion, TSB-A-14(1)MCTMT (N.Y.S. Dep’t of Taxation & Fin., July 2, 2014). The Department also ruled, however, that services provided to the musician by his business manager and by his accountant on a nonexclusive basis within the MCTD do not subject the musician to the MCTMT because the business manager and accountant were not his agents.