On and after July 1, 1999, there is hereby imposed an occupational tax upon all persons engaged in any occupation, trade profession, or business, which occupational tax shall be measured and be equal to one percent (1%) of the gross annual salaries, wages, or compensation earned by any such person done for services performed or rendered within the city.
(Ord. 99-08, passed 6-14-99) Penalty, see § 116.99