191.01  PURPOSE.
   To provide funds for the purposes of general Municipal operation, maintenance, new equipment, extension and enlargements of Municipal services and facilities, capital improvements and law enforcement in and for the City of Elyria there shall be, and is hereby levied a tax on salaries, wages, commissions, and other compensation, and on net profits, as hereinafter provided.
(Ord. 98-169.  Passed 7-6-98; Ord. 2003-16.  Passed 2-3-03; Ord. 2003-133.  Passed 8-19-03; Ord. 2008-113.  Passed 8-4-08; Ord. 2013-53. Passed 6-3-13.)