181.01 PURPOSE.
   To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of this Municipality there shall be, and is hereby, levied a tax on salaries, wages, commissions and other compensation which shall include but not be limited to income derived from gaming, wagering, lotteries or schemes of chance, and on net profits as hereinafter provided. (Ord. 97-942. Passed 3-13-97.)