The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions, or other activities, earned on and after September 1, 1973. Any form of deferred compensation regardless of classification shall be included in the definitions for “taxable income” referenced herein and taxed at the rate provided in Section 191.03. (Ord. 62-04. Passed 11-22-04.)