ARTICLE IV: EFFECTIVE PERIOD OF TAX
A.   Tax imposed by § 40.03(A)(1) and (2).
   The tax imposed by § 40.03(A)(1) and (2) shall be levied, collected, and paid with respect to salaries, wages, bonuses, incentive payments, commissions, fees, and other compensation earned during the effective period of the ordinance.
B.   Tax imposed by § 40.03(A)(3), (4), and (5).
   The tax imposed by § 40.03(A)(3), (4), and (5) with respect to net profits of trades, businesses, professions, enterprises, undertakings, and other activities is on the net profits earned during the effective period of the ordinance.