The tax shall be levied, collected, and paid with respect to the income, qualifying wages, commissions, and other compensation earned, and shall be levied with respect to the net profits of the persons, businesses, professions, or other activities earned or received from and after the effective dater of this Tax Code.
(Ord. 1-1972, passed 1-5-72; Am. Ord. 1-2001, passed 1-24-01; Am. Ord. 1-2005, passed 1-5-05)