(a) The first one and one-half percent (1.50%) tax shall be levied, collected and paid with respect to the salaries, wages, commission and other compensation received and shall be levied with respect to the net profits of the businesses, professional or other activities earned from and after January 1, 1984.
(b) The next one-quarter of one percent (0.25%) tax shall be levied, collected and paid with respect to the salaries, wages, commission and other compensation paid and shall be levied with respect to the net profits of the businesses, professional or other activities earned from and after January 1, 2015 ending December 31, 2019.
(Ord. A-2383. Passed 4-26-04; Ord. A-2809. Passed 12-8-14.)