The tax provided for in this chapter shall not be levied on the following:
(a) Military pay or allowance of members of the armed forces of the United States and of members of their reserve components, including the Ohio National Guard;
(b) 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;
(c) Proceeds from welfare benefits, unemployment benefits, social security benefits;
(d) 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;
(e) 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;
(f) Alimony received;
(g) Personal earnings of any natural person under eighteen (18) years of age;
(h) Compensation for personal injuries or for damages to property by way of insurance or otherwise;
(i) Interest, dividends, gains, and other revenue from intangible property described in RC 718.01(A)(5);
(j) Gains from involuntary conversion; cancellation of indebtedness, to the extent exempt from federal income tax; interest on Federal obligations; items of income already taxed by the State that 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;
(k) An S corporation shareholder’s distributive share of net profits of the S corporation to the extent such distributive shares are allocated or apportioned to sources outside the State of Ohio other than any portion of the distributive shares of net profits that represents wages as defined in Section 3121(a) of the Internal Revenue Code or net earnings from self-employment as defined in Section 1402(a) of the Internal Revenue Service Code;
(l) The rental value of a parsonage, or the rental allowance furnished as compensation and actually used for a parsonage, by a minister;
(m) 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) Compensation and net profits, the taxation of which is prohibited by the Constitution of the State or any act of the Ohio General Assembly limiting the power of the City to impose net income tax;
(o) Only the income items listed in this Section 191.0901 are not subject to the tax imposed by this chapter. All other compensation, net profits and other income earned and/or received by a taxpayer shall be subject to the tax imposed by this chapter unless prohibited by State or federal law.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)