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 persons, businesses, professions or other activities earned from and after July 1, 1967, and prior to January 1, 1981, at the rate of one percent (1%) and from and after January 1, 1981, at the rate of one and one-half percent (1 2%).
(Ord. 22-80. Passed 9-2-80.)