The tax provided for in this Chapter shall be levied, collected and paid with respect to the qualifying wages, commissions other compensation, and other taxable income earned on and after January 1, 1967, and with respect to the net profits of businesses, professions or other activities earned on and after January 1, 1967.
If, by operation of law, the commencement date for the levy, collection and payment of the tax provided for in this Chapter is postponed, the alternate date for the commencement of the levy, collection and payment of such tax shall be the beginning of the first month of any calendar quarter after such legal impediment is removed.