167.01 SOURCES OF INCOME NOT TAXED.

   The tax provided for herein shall not be levied on the following:

   (a)   Pay or allowance of active members of the Armed Forces of the United States or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property or tax exempt activities.

   (b)   Poor relief, unemployment insurance benefits, old age pensions or similar payments including disability benefits received from local, State or Federal governments or charitable, religious or educational organizations.

   (c)   Proceeds of insurance paid by reason of the death of the insured; pensions, disability benefits, annuities or gratuities not in the nature of compensation for services rendered from whatever source derived.

   (d)   Receipts from seasonal or casual entertainment, amusements, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations.

   (e)   Alimony received.

   (f)   Personal earnings or any natural person under eighteen years of age.

   (g)   Compensation for personal injuries or for damages to property by way of insurance or otherwise.
(Ord. 7464-02. Passed 5-6-02.)

   (h)   Interest, dividends, capital gains and other revenue from intangible property, including income arising from patents, copyrights, trademarks, tradenames, investments in real estate investment trusts, investments in regulated investment companies and appreciation on deferred compensation.

      (Ord. 7683-05. Passed 2-7-05.)

   (i)   Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State of Ohio from which the City is specifically prohibited from taxing and income from a decedent’s estate during the period of administration (except such income from the operation of a business).

   (j)   Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the United States Constitution or any act of Congress limiting the power of the states or their political subdivisions to impose net income taxes on income derived from interstate commerce.

      (Ord. 7464-02. Passed 5-6-02.)

   (k)   Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of the City to impose net income taxes, including employee compensation that is not qualifying wages as defined in this Title Nine.
(Ord. 7683-05. Passed 2-7-05.)

   (l)   On and after January 1, 2003, items excluded from federal gross income pursuant to Section 107 of the Internal Revenue Code of 1986, as amended, or any successor code or section thereto.

   (m)   Compensation paid to an individual for personal services performed within the City, if (i) the individual does not reside in the City, (ii) the individual performs such personal services in the City on twelve or fewer days in the calendar year, and, (iii) if the individual is an employee, the principal place of business of the individual’s employer is located outside the City. This subdivision (m) does not apply to professional entertainers or professional athletes or to promoters of professional entertainment or sports events and their employees, as reasonably defined by the City.

   (n)   On and after January1, 2002, compensation paid under Section 3501.28 or Section 3501.36 of the Ohio Revised Code to a person serving as a precinct election official, to the extent that such compensation does not exceed one thousand dollars annually.
(Ord. 7464-02. Passed 5-6-02.)

   (o)   The income of a public utility when that public utility is subject to the tax levied under Ohio Revised Code Sections 5724.24 or 5727.30, unless the income is that of an electric company or combined company, each as defined at Section 5727.01 of the Ohio Revised Code, on and after January 1, 2002, or is the income of a telephone company, as defined at Section 5727.01 of the Ohio Revised Code, on and after January 1, 2004.

   (p)   On and after January 1, 2004, employee compensation that is not “qualifying wages,” as defined herein.
(Ord. 7683-05. Passed 2-7-05.)