The Crossword Centre Clue-Writing Competition

CCCWC June competition voters’ comments
 
Clue no. 17: Extra levy almost certain to cut a small item from college operation

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A clue to COLLOP / SURTAX (Right & Left).
4 comments refer to this clue (from 4 competitors, 0 others)
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Here is the text

Comments on the clue
1.I think t' for to needs something to show it's truncated/dialect
2.Deletion indicators to choose Coll from College ?
3.Quite nice but 16 better by indicating ax is American
4.Why does "to" become just T?