The provisions of the tax levied herein shall apply to the levy, assessment and collection of mercantile license taxes in the year 1978 and thereafter. Nothing herein contained shall be taken or deemed to preclude, impair or affect the levy, assessment and collection of taxes for or during the years prior to 1978 under, and in accordance with, the provisions of the article in effect during such years.
(Ord. 4725, passed 12-18-1975; Ord. 4873, approved 12-23-1977)