171.04 EFFECTIVE PERIOD.

   The tax imposed by this chapter shall be levied, collected and paid with respect to the qualifying wages, including sick and vacation pay, bonuses, commissions, incentive payments, settlements, stock options, grievance pay, severance pay, any pay as part of an employee buyout or wage continuation plan and other compensation paid by an employer or employers, with respect to gambling winnings and with respect to the net profits of businesses, professions or other activities subject to the tax, earned on or after May 1, 1968.

(Ord. 2003-96E. Passed 12-23-03.)