193.23   EFFECTIVE PERIOD.
   Such tax shall be imposed, 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 or after January 1, 2001.
(Ord. 1986-41. Passed 8-11-86; Ord. 2000-30. Passed 6-26-00.)