The provisions of this chapter shall not be construed as levying a tax upon the following:
(a) Funds received from local, state or Federal governments because of service in the armed forces of the United States by the person rendering such service, or as a result of another person rendering such service.
(b) Poor relief, pensions, social security, unemployment compensation, but not including supplemental unemployment compensation, and disability benefits received from private industry or local, state or Federal governments, or from charitable, religious or educational organizations or private insurance contracts.
(c) Alimony received.
(d) Dues, contributions and similar payments received by charitable, religious, and educational or literary organizations or labor unions, lodges and similar organizations.
(e) Receipts from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious and educational organizations and associations.
(f) Any association, organization, corporation, club or trust which is exempt from Federal taxes on income by reason of its charitable, religious, educational, literary, scientific, etc. purposes.
(g) Gains from involuntary conversions, cancellations of indebtedness, interest on Federal obligations and income from a decedent's estate during the period of administration, except income from the operation of a business.
(Ord. 55-72. Passed 11-7-72.)
(h) Earnings and income of all persons under sixteen years of age.
(Ord. 59-90. Passed 10-2-90.)