The tax imposed by the chapter is effective as to income and profits earned, received or accruing on and after January 1, 1999. Payroll deductions must be made against all income, salaries, wages, commissions, bonuses and other compensation earned, received or accruing on and after that date. See § 880.11(b) for the breakdown of taxes levied and the allocation of funds.
(Ord. 43-2004, passed 12-20-2004)