(a) The tax imposed by Chapter 183 is effective as to income and profits earned or accruing on and after January 1, 1973, and payroll deductions must be made against all qualifying wages, salaries, commissions, bonuses and other compensation earned or accruing on and after that date.
(b) Chapter 183 continues effective insofar as the levy of taxes is concerned until December 31, 1976. (Ord. 2004-07. Passed 9-29-04.)