193.09 EFFECTIVE DATE.

   (a)   The tax referred to in Sections 193.03 and 193.04 shall first be levied, collected and paid with respect to the salaries, wages, bonuses, incentive payments commissions, fees and/or other compensations earned on and after October 1, 1970.

   (b)   The tax referred to in Sections 193.05, 193.06 and 193.07 with respect to net profits of trades, businesses, professions, enterprises, undertakings, and other activities shall first be levied, collected and paid with respect to such net profits earned or accrued (in accordance with the regular accounting system of taxpayer as approved by the Director of Internal Revenue) from and after October 1, 1970.

   (c)   But see Section 193.10 for fiscal year returns.

(Res. 1973-18. Passed 12-3-73.)