The tax shall be levied, collected, and paid with respect to the qualifying wages, bonuses, incentive payments, commissions, fees, and other compensation, and with respect to the net profits of trades, businesses, professions, or other activities, earned on and after July 1, 1971, until repealed in accordance with law.
(1980 Code, § 95.04) (Ord. 3218, passed 12-16-1974; Am. Ord. 7192, passed 12-15-2003)