§ 349.14 EFFECTIVE DATE.
   The provisions of the tax levied herein shall apply to the levy, assessment and collection of business privilege taxes in the year 1986 and thereafter. Nothing herein contained shall be deemed to preclude, impair or affect the levy, assessment and collection of taxes for or during years prior to 1986, under and in accordance with the provisions of the article in effect during such years.
(Ord. 5303, approved 12-19-1985)