197.04   EFFECTIVE PERIOD.
   The original one percent tax shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation, and with respect to the net profit of businesses, professions or other activities earned from and after January 1, 1972. The additional one-quarter of one percent tax approved by Ordinance 2918, passed October 20, 1986, 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 and after January 1, 1987. The Additional Tax, as defined in Section 197.03, shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation, and with respect to the net profit of businesses, professions or other activities earned, from and after July 1, 2003 through June 30, 2007. The Second Additional Tax, as defined in Section 197.03, shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation, and with respect to the net profit of businesses, professions and other activities earned from and after October 1, 2007 through September 30, 2012.
(Ord. 4773. Passed 11-15-99; Ord. 5000. Passed 2-4-03; Ord. 5218. Passed 5-8-07; Ord. 5231. Passed 6-18-07.)