151.04 EFFECTIVE PERIOD.
   Such tax shall be levied, imposed, collected and paid with respect to the qualifying wages, commissions, winnings and other compensation, and with respect to the net profits of businesses, professions or other activities earned and/or received on and after January 1, 1970.
(Ord. 512. Passed 12-15-69; Am. Ord. 2345. Passed 6-8-06.)