The tax shall be levied, collected and paid with respect to the salaries, wages, commissions, and any state lottery winnings, gambling or games of chance winnings totaling one hundred thousand dollars ($100,000) gross in winnings or more, and other compensation, and with respect to the net profits of businesses, professions or other activities earned on and after January 1, 2011. (Ord. 2010-38. Passed 12-9-10.)
DETERMINATION OF ALLOCATION OF TAX