This chapter shall not be construed as levying a tax upon the following:
(a) Funds received from the local, State or Federal government 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 a private industry, the local, State or Federal government or a charitable, religious or educational organization;
(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 that is exempt from Federal Income Tax by reason of its charitable, religious, educational, literary, scientific, etc., purposes;
(f) Gains from involuntary conversions, cancellation of indebtedness, interest of Federal obligations and income of a decedent's estate during the period of administration (except such income from the operation of a business);
(g) Compensation paid under Ohio R.C. 3501.28 or 3501.36 to a person serving as precinct official, to the extent that such compensation does not exceed one thousand dollars ($1,000) annually. Such compensation in excess of one thousand dollars ($1,000) may be subject to taxation. The payer of such compensation is not required to withhold Municipal tax from that compensation.
(h) Compensation paid to an employee of a transit authority, regional transit authority or regional transit commission created under Ohio R.C. Chapter 306 for operating a transit bus or other motor vehicle for the authority or commission in or through the Municipality, unless the bus or vehicle is operated on a regularly scheduled route, the operator is subject to such a tax by reason of residence or domicile in the Municipality, or the headquarters of the authority or commission is located within the Municipality.
(i) The income of a public utility, when the public utility is subject to the tax levied under Ohio R.C. 5727.24 or 5727.30, except starting January 1, 2002, the income of an electric company or combined company, as defined in Ohio R.C. 5727.01, may be taxed by a municipal corporation subject to Ohio R.C. Chapter 5745.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)