The provisions of this chanter 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, and disability benefits received from private industry or local, State or Federal Governments, or from charitable, religious or educational organizations.
(c) Dues, contributions and similar payments received by charitable, religious, educational or literary organizations or labor unions, lodges and similar organizations.
(d) Receipts from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious and educational organizations and associations.
(e) 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.
(Ord. 845. Passed 11-27-72.)
(f) Gains from involuntary conversions, cancellations of indebtedness, interest on Federal obligations, and income of a decedent's estate during the period of administration, except such income from the operation of a business.
(Ord. 852. Passed 3-12-73.)
(g) Earnings and income of all persons under eighteen years of age, whether residents or nonresidents.
(Ord. 845. Passed 11-27-72.)
(h) A non-resident individual who works in Byesville 12 or fewer days per year shall be considered an occasional entrant and shall not be subject to Byesville Municipal Income Tax for those 12 days. For purposes of the 12-day calculation, any portion of a day worked in Byesville shall be counted as one day worked in Byesville.
However, beginning with the 13th day, the employer of said individual shall begin withholding Byesville Income Tax from the remuneration paid by the employer to the individual and shall remit the withheld income tax to Byesville in accordance with the provisions of this Chapter. Since the individual can no longer be considered to have been an occasional entrant, the employer is further required to remit taxes on income earned in Byesville by the individual for the first 12 days. (Ord. 03-01. Passed 1-24-01.)