181.05 EFFECTIVE DATE.

The tax shall be levied, collected and paid with respect to the salaries, wages, commissions, tips, gratuities and other compensation earned on or after December 31, 1978 and with respect to the net profits of businesses, professions and other activities earned on and after December 31, 1978.

(Ord. 05-114. Passed 5-5-05.)

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