Said tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation and with respect to the net profits of businesses, professions or other activities earned prior to January 1, 2000 at the rate of two percent (2%) and on and after January 1, 2000 at the rate of two and one-quarter percent (2 1/4%).
(Ord. 7101-99. Passed 2-15-99.)