The annual tax provided under Section 791.03 shall be levied, collected and paid with respect to the income, salaries, wages, commissions 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, 1967.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)