The tax shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities, earned on January 1, 1993 through June 30, 2013 at a rate of two percent (2.0%) per annum and earned on and after July 1, 2013 at a rate of two and one-quarter percent (2.25%) per annum. (Ord. 4-2013. Passed 1-8-13.)