§ 36.01  PURPOSE.
   The purpose of this chapter is to provide funds for general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the city.  In accordance with Ordinance No. 2384, passed December 15, 1977 and effective January 1, 1978, there is levied a tax on income, qualifying wages, commissions, and other compensation, and on net profits as hereinafter provided.
(Ord. 09-3301, passed 8-20-09)