§ 38.01  PURPOSE.
   To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, capital improvements of this municipality, and retirement of notes and bonded indebtedness of the municipality there shall be, and is hereby, levied a tax on salaries, wages, commissions, and other compensation, and on net profits and rentals as herein provided. 
(Ord. 1202, passed 8-15-77)