(a) The tax shall be levied, collected and paid with respect to the income, salaries, wages, commissions and other compensation and with respect to the net profits of businesses, professions or other activities earned on and after October 1, 1967.
(b) All provisions of this chapter, including all amendments, shall apply to taxpayers required to file tax returns on or after January 1, 2008.
(Ord. 2007-217, passed 10-15-2007)