RISE IN TAX FOR COMMUTERS SEEMS UNLIKELY
IF Mayor Koch has his way, Long Island residents, along with other suburbanites, will soon have to pay more for the privilege of working in New York City. But before the Mayor has his way, he will have to overcome formidable, well-entrenched opposition from suburban legislators of both parties, and most legislators say that his proposal - for a $100 million increase in the income tax on commuters - is not going anywhere. State Senator Norman J. Levy, Republican of Merrick, called the plan an ''unbelievable deja vu'' and suggested that Mr. Koch would be wise to withdraw it before it ever gets to Albany. Arthur J. Kremer, Democrat of Long Beach and chairman of the Assembly's Ways and Means Committee, said: ''The chance of the commuter tax passing in either house is very remote.''