There is hereby imposed and levied a tax of one percent (1%) on all salaries, wages, commissions and other compensations and on net profits paid, earned or accruing within the City of Willoughby, Ohio. Immediately upon the adoption of this section, Council shall by ordinance implement this section to facilitate the administration and collection of the tax imposed hereby. Said tax shall be levied and shall be collectible commencing January 1, 1969 and the ordinance or ordinances initially passed implementing this section shall be passed prior to said date and shall become effective immediately upon passage by a majority of the members of Council and the approval of the Mayor.
(Enacted November 5, 1968)