The tax provided for in this Chapter shall be levied, collected and paid with respect to the salaries, qualifying wages, commissions and other compensation earned, and with respect to the net profits of businesses, professions or other activities earned on and after June 1, 1986, except that the one-quarter of one percent (0.25%) of the tax imposed for the sole purpose of operating the Divisions of Police and Fire shall be effective January 1, 2013.
(Ord. O86-22, approved by voters 5-6-1986; Am. Ord. 2001-118, passed 12-18-2001; Am. Ord. O2004-28, passed 4-6-2004; Am. Ord. O2007-59, approved by voters 11-6-2007; Am. Ord. O2012-16, approved by voters 8-7-2012)