The tax imposed by this chapter shall be levied, collected and paid with respect to the gross salaries, wages, commissions, deferred, and other compensations, and with respect to the net profits of businesses, professions or other activities, subject to the tax, earned after December 31, 1986.
(Ord. 74-1986, passed 11-5-86; Am. Ord. 48-2003, passed 12-17-03)