181.01 PURPOSE.
   (a)   To provide funds for the purpose of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the Village of Minerva there shall be and is hereby levied a tax on salaries, wages, commission and other compensation and on net profits as hereinafter provided.
 
   (b)   To provide funds for the purpose of providing and maintaining fire apparatus, appliances, buildings or sites therefor, or sources of water supply and materials therefor, or the establishment and maintenance of lines for fire alarm telegraph for the Village of Minerva there shall be and is hereby levied a tax on salaries, wages, commission and other compensation and on net profits as hereinafter provided.
(Ord. 32-97. Passed 8-12-97.)