The tax shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities, earned on and after January 1, 2005, subject to collection in accordance with Section 890.49.
(Ord. 90-64. Passed 8-20-90; Ord. 03-227. Passed 4-7-04.)