The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation earned and shall be levied with respect to the net profits of the businesses, professional or other activities earned from and after the effective date of this Tax Code.
(1995 Code, § 39.23) (Ord. 73-11, passed 2-19-1973; Am. Ord. 93-O-23, passed 12-15-1993; Am. Ord. 2003-O-53, passed 12-22-2003)