§ 39.025 EFFECTIVE PERIOD.
   The tax imposed by this chapter shall be levied, collected and paid with respect to all income and net profits, subject to the tax, earned on or after April 1, 1971.
(‘74 Code, § 93.10) (Ord. 384-A, passed 4-1-71; Am. Ord. 05-1469, passed 12-21-05)