§ 36.15 PURPOSE.
   To provide funds for municipal purposes, there shall be, and is hereby, levied a tax on gross salaries, gross wages, commissions, net gambling and lottery winnings of $1,000 or more, tips, severance packages, rental income and other compensation, and on net profits and other taxable income as hereinafter provided. 401K and deferred compensation are not deducted under gross salaries or gross wages.
(Prior Code, § 15.01.01)