This chapter hereby amends the past income tax ordinance numbers 5094-73, 5457-77, 5355-76 and 5812-81 and this chapter shall be considered a complete amendment and restatement and shall take effect for the calendar year 1982 or fiscal years ending after the date of Ordinance 5818-82 (3-8-1982). The previous income ordinance shall govern for calendar year 1981, and prior years.
(Ord. 5818-82, passed 3-8-1982)