(A) The tax imposed by Section 3, paragraphs A and B of the Ordinance shall be levied, collected and paid with respect to salaries, wages, bonuses, incentive payments, commissions, fees, and other compensation earned on and after July 1, 1986.
(B) The tax imposed by Section 3, paragraphs C, D, E, and F of the Ordinance, with respect to net profits of trades, businesses, professions, enterprises, undertakings and other activities is on the net profits earned on and after July 1, 1986.
(Ord. O-2015-28, passed 11-23-2015; Am. Ord. passed 9-9-2019)