The tax imposed by this chapter for the purposes specified in this chapter shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation of employees, and with respect to the net profits of businesses, professions or other activities, earned on and after January 1, 1989. The five-tenths of one percent tax imposed by this chapter for the purpose of providing funds for police services shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation of employees, and with respect to the net profits of businesses, professions or other activities, earned on and after January 1, 1995, and the tax imposed by this chapter for the purpose for providing funds for police shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation of employees, and with respect to the net profits of businesses, professions or other activities, earned on and after January 1, 2016.
(Ord. 2-15. Passed 1-27-15.)