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 October 1, 1981, provided, however, that any tax or refund due or accrued but unpaid prior to October 1, 1981, shall remain in effect and shall not be deemed discharged by the enactment of this section.
(Ord. 120-81. Passed 6-29-81.)