191.03 EFFECTIVE DATE.

   (a)    The tax levied by Section 191.02 shall be levied, collected and paid with respect to salaries, wages, third party sick pay, commissions and other compensation earned on and after January 1, 1971; and with respect to the net profit of business, professions and other activities earned on and after January 1, 1971. Provided however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profit for the fiscal year as shall be earned on and after January 1, 1971, to the close of the taxpayer's fiscal year; thereafter the taxpayer shall report on its fiscal year basis. With respect to the income derived or received from all lotteries, gambling and sport winnings and games of chance, such tax, also levied by Section 191.02 shall be imposed, levied, collected and paid on or after January 1, 2005.

   (b)    The tax levied by Section 191.021 shall be levied, collected and paid with respect to salaries, wages, third party sick pay, commissions and other compensation earned on and after April 1, 1988; and with respect to the net profit of business, professions and other activities earned on and after April 1, 1988. Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profit for the fiscal year as shall be earned on and after April 1, 1988, to the close of the taxpayer's fiscal year; thereafter the taxpayer shall report on its fiscal year basis. With respect to the income derived or received from all lotteries, gambling and sport winnings and games of chance, such tax, also levied by Section 191.02 shall be imposed, levied, collected and paid, on or after January 1, 2005.

   (c)   The tax levied by Section 191.022 shall be levied, collected and paid with respect to salaries, wages, third party sick pay, commissions and other compensation earned on and after January 1, 2014; and with respect to the net profit of business, professions and other activities earned on and after January 1, 2014. Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profit for the fiscal year as shall be earned on and after January 1, 2014, to the close of the taxpayer’s fiscal year; thereafter the taxpayer shall report on its fiscal year basis. With respect to the income derived or received from all lotteries, gambling and sport winnings and games of chance, such tax, also levied by Section 191.02 shall be imposed, levied, collected and paid on or after January 1, 2014. (Ord. 13-190. Passed 7-2-13.)