The tax imposed by this chapter shall be levied, collected and paid with respect to the salaries, wages, bonuses, incentive payments, commissions, fees and other compensation, and with respect to the net profits of trades, businesses, professions or other activities, earned on and after January 1, 1978, until repealed in accordance with law.
(Ord. 94-58. Passed 11-22-94; Ord. 2004-5. Passed 2-12-04.)