(A) The one percent tax.
(1) The tax imposed by §§ 35.03(A)(1)(a) and (b) of these regulations shall be levied, collected and paid with respect to salaries, qualifying wages, bonuses, incentive payments, commissions, fees, and other compensation earned on or received after January 1, 1978.
(2) The tax imposed by §§ 35.03(A)(1)(c), (d) and (e) of the tax regulations, with respect to net profits of trades, businesses, professions, enterprises, undertakings, and other activities is on the net profits earned on or received after January 1, 1978.
(B) The three quarters percent tax.
(1) The tax imposed by § 35.03(B) shall be levied, collected and paid with respect to qualifying wages, bonuses, incentive payments, commissions, fees, and other compensation and earned on and after January 1, 1999.
(2) The tax imposed by § 35.03(B) with respect to net profits of trades, businesses, professions, enterprises, undertakings and other activities is on the net profits earned on and after January 1, 1999.
(Ord. 670-77, passed 11-9-1977; Am. Ord. 1232-98, passed 11-24-1998; Am. Ord. 1338-01, passed 6-26-2001; Am. Ord. 1339-01, passed 6-26-2001; Am. Ord. 1428-04, passed 6-22-2004; Am. Ord. 1464-05, passed 12-13-2005; Am. Ord. 1482-01, passed 8-8-2006; Am. Ord. 1690-15, passed 12-22-2015)