This tax on nonresidents is hereby imposed on:
A. All salaries, wages, commissions and other compensation earned on or after January 1, 2018, during the calendar year 2018, by nonresidents of the City for work done or services performed or rendered in the City of Reading;
B. The net profits earned on or after January 1, 2018, during the calendar year 2018, of businesses, professions or other activities conducted in the City of Reading by nonresidents.