191.01 PURPOSE.
   (a)   Purpose of Levy. To provide funds for the purposes of general municipal operations, procurement of fixed assets or permanent improvements, payment of debt charges, the elimination of deficits in City funds, and for all other lawful purposes, there shall be, and is hereby levied a tax on salaries, wages, commissions, and other compensation, and on net profits, as hereinafter provided.
(Ord. 97-60. Passed 11-20-97.)