(a) The income tax imposed by Section 191.03A shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation described therein earned or received on and after January 1, 1979, and with respect to the net profits of businesses, professions or other activities earned on and after January 1, 1979. Such tax shall continue for an indefinite period and until the same shall be amended or repealed.
(b) The income tax imposed by Section 191.03.1A shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation described therein earned or received on and after October 1, 1989, and with respect to the net profits of businesses, professions or other activities earned on and after October 1, 1989. Such tax shall continue for an indefinite period and until the same shall be amended or repealed.
(c) The income tax imposed by Section 191.03.2A shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation described therein earned or received on and after January 1, 1996, and with respect to the net profits of businesses, professions or other activities earned on and after January 1, 1996. Such tax shall continue for an indefinite period and until the same shall be amended or repealed.
(d) The income tax imposed by Section 191.03.3A shall be levied, collected and paid with respect to the qualifying wages, commissions, net profits, other compensation and other taxable income described therein earned or received on and after July 1, 2006, and with respect to the net profits of businesses, professions or other activities earned on and after July 1, 2006. Such tax shall continue for an indefinite period and until the same shall be amended or repealed.
(Ord. 2009-10. Passed 1-13-09.)