Said 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 from December I, 1994, provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profits for the fiscal year as shall be earned on and after December 1, 1994, the close of the taxpayer's fiscal year. Thereafter, the taxpayer shall report on its fiscal year basis.
(Ord. 78-2015. Passed 12-15-15.)