§ 39.20   PURPOSE.
   The purpose of this subchapter is to provide funds for municipal purposes there shall be and is hereby levied a tax on qualifying wages, commissions and other compensation, and on net profits and other taxable income as hereinafter provided.
(1995 Code, § 39.20) (Ord. 73-11, passed 2-19-1973; Am. Ord. 2001-O-53, passed 12-22-2003)