The provisions of this chapter shall not be construed as levying a tax upon the following:
(a) Military pay or allowance of members of the Armed Forces of the United States.
(b) Poor relief, pensions, social security, unemployment compensation (but not including supplemental unemployment compensation) and disability benefits received from private industry or local, state or federal governments, or from charitable, religious or educational organizations.
(c) Receipts from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious and educational associations.
(d) Any association, organization, corporation, club or trust, which is exempt from Federal taxes on income by reason of its charitable, religious, educational, literary, scientific, or other exempt purposes.
(e) Gains from involuntary conversions, gains or losses from the sale, exchange or other disposition of depreciable business property, and income from a decedent's estate during the period of administration (except such income from the operation of a business).
(f) Earnings and income of all persons under eighteen years of age, whether residents or nonresidents.
(g) As of January 1, 2001, compensation paid to a non-resident individual for personal services performed in the Municipality and employees of a non-resident employer working in the Municipality if the individual performs these services or duties in the Municipality on twelve (12) or fewer days during a calendar year. This exemption does not apply to professional entertainers or professional athletes or to the promoters of professional entertainment or sporting events and their employees.
(h) Minister's housing allowance.
(Ord. 2491. Passed 12-17-01.)