The tax provided for herein shall not be levied on the following:
(a) Military pay or allowances of members of the Armed Forces of the United States and of members of their reserve components, including the National Guard.
(b) Pensions paid as a result of retirement, social security, unemployment compensation, and disability benefits (which shall exclude sick pay 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 by bona fide charitable, religious and educational organizations and associations, when those receipts are from casual entertainment, amusements, sport 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, to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property, or tax exempt activities.
(f) Proceeds of insurance paid by reason of death of the insured; retirement disability benefits, annuities, or gratuities not in the nature of compensation for services rendered from whatever source derived.
(g) Compensatory damages awarded for personal injuries, but not including damages for loss of profits
(h) Parsonage allowance, to the extent of the rental allowance or rental value of a house provided as a part of an ordained minister’s compensation. The minister must be duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination.
(i) Compensation paid under Section 3501.28 or 3501.36 of the Revised Code to a person serving as a precinct election official, to the extent that such compensation does not exceed one thousand dollars annually.
(j) 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).
(k) Earning and income of all individuals under eighteen (18) years of age, whether residents or non-residents.
(l) Expenses reported in accordance with federal guidelines for Federal Form 2106, subject to audit and approval by the City of Circleville income tax office.
(m) Income, 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.
(n) Income, 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 Municipality to impose net income taxes. (Ord. 01-02-2004. Passed 1-6-04.)