To provide funds for the purposes of capital improvements, general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities of the city, there shall be and is hereby levied a tax on qualifying wages, compensation for personnel services, other income, including gambling and lottery winnings and net profits, and/or adjusted federal taxable income.
(Ord. 82-6, passed 2-11-1982; Am. Ord. 04-33, passed 8-12-2004)