The tax provided for in this subchapter 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 and other activities, earned from the effective date of the ordinance codified herein, and shall apply to all taxes, filings and assessments effective and beginning with tax year 2002 and ending with tax year 2015, at which time this subchapter shall be no longer in effect for new tax liabilities but shall remain enforceable until such time as all actions to enforce these provisions have been completed or the maximum time for enforcement has passed. For tax years beginning in 2016, Chapter 39 shall govern the imposition of income taxes.
(Ord. 33-01, Art. 12, passed 12-3-2001; Ord. 33-2015, passed 11-3-2015)