Such tax shall be levied, collected and paid with respect to the salaries, wages, commissions, compensation, and other taxable income earned and received, earned and accrued or earned and deferred, and with respect to the net profits of businesses, pass through entities, professions or other activities earned on and after January 1, 1991.
(Ord. 7490-1990. Approved by voters 11-6-90; Ord. 9047-2003. Passed 12-16-03.)