The tax imposed by this subchapter shall be levied, collected, and paid with respect to the income, qualifying wages, commissions and other compensation, and with respect to the net profits of persons, businesses, professions, or other activities, as defined in this subchapter, earned or received on and after December 1, 1971.
(1982 Code, § 35.09) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005)