The tax imposed by § 40.03 shall be levied, collected, and paid with respect to the salaries, wages, commissions, and other compensation earned on and after January 1, 1996, and with respect to the net profits of businesses, professions, or other activities earned on and after January 1, 1996.
(Ord. 1973-7-14, passed 9-11-73; Am. Ord. 1994-6-15, passed - - ; Am. Ord. 1995-5-16, passed 6-27-95)