181.01 PURPOSE OF LEVY OF INCOME TAX.
   To provide funds for the purposes of road, street and highway construction and improvement, improvement of police protection, improvement of fire protection, improvement and construction of storm drainage and the improvement of general municipal functions of the City there is levied a tax on all salaries, wages, commissions and other compensations, other income, lottery winnings and other gambling winnings, and on net profits as hereinafter provided.
(1969 Code 92.01)