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The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities, earned on and after January 1, 1974. The tax shall be levied, collected and paid with respect to proceeds from lotteries, gaming, wagering or schemes of change paid after January 1, 2004.
(Ord. 24-1974. Passed 2-25-74; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)