The tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities earned, received, accrued or in any way set apart unto taxpayers during the effective period of this chapter; provided, however, that no income earned, received, accrued or in any way set apart unto a taxpayer shall be taxed more than once by the City.
(Ord. 86-459. Passed 7-22-86.)