A tax is hereby imposed on and after January 1, 1975 at the rate of one percent (1%) per annum per Ordinance 39-74, passed September 3, 1974. Ordinance 25-03 passed October 20, 2003, replaces Ordinance 67-00 and any amendments made thereto.

(Ord. 25-03. Passed 10-20-03.)