880.06   EXCEPTIONS.
   The tax provided for herein shall not be levied upon:
   (a)   Pay or allowances of active members of the Armed Forces of the United States and of members of their reserve components including the Ohio National Guard, 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, proceeds from welfare benefits, 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 a bona fide charitable, religious or educational organization and association.
   (e)   Personal earnings of all persons under eighteen years of age.
   (f)   Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State from which the City is specifically prohibited from taxing, and income of a decedent’s estate during the period of administration, except such income from the operation of a business.
   (g)   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.
   (h)   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.
   (i)   Any person, firm, corporation or income as to whom or which it is beyond the power of Council to impose the tax herein provided for.
   (j)   Compensation paid under Ohio R.C.  3501.28 or 3501.36 to a person serving as a precinct election 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 subjected to taxation by a municipal corporation. A municipal corporation shall not require the payer of such compensation to withhold any tax from that compensation.
   (k)   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 municipal corporation, 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 municipal corporation, or the headquarters of the authority or commission is located within the municipal corporation.
   (l)   The income of a public utility when that public utility is subject to the tax levied under Ohio R.C. 5727.24 or 5727.30, except a municipal corporation may tax the following, subject to Ohio R.C. Chapter 5745:
      (1)   Beginning January 1, 2002, the income of an electric company or combined company;
      (2)   Beginning January 1, 2004, the income of a telephone company.
   As used in this section, “combined company, “ ”electric company, “ and “telephone company” have the same meanings as in Ohio R.C. 5727.01.
   (m)   On and after January 1, 2003, items excluded from federal gross income pursuant to section 107 of the Internal Revenue Code.
   (n)   On and after January 1, 2001, compensation paid to a nonresident individual for personal services performed by the individual in the municipal corporation on twelve or fewer days in a calendar year unless one of the following applies:
      (1)   The individual is an employee of another person; the principal place of business of the individual’s employer is located in another municipal corporation in this state that imposes a tax applying to compensation paid to the individual for services performed on those days; and the individual is not liable to that other municipal corporation for tax on the compensation paid for such services.
      (2)   The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such a promoter, all as may be reasonably defined by the City of Centerville.
(Ord. 30-70. Passed 7-13-70; Ord. 12-81.  Passed 10-5-81; Ord. 9-04.  Passed 7-19-04.)