The tax provided for herein shall not be levied on:
(a) Pay or allowance of active members of the Armed Forces of the United States, or 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 properly, or tax exempt activities;
(b) Poor relief, 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 death of the insured; pensions, disability benefits that meet the requirements of Section 181.04(d), annuities, or gratuities not in the nature of compensation for services rendered from whatever source derived;
(d) Receipts from seasonal or casual entertainment, amusements, fund raising, sports events, and health and welfare activities when conducted by bona fide charitable, religious, or educational organizations and associations;
(e) All individuals under 18 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 Village 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, income, wages, commissions, 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; and
(h) Salaries, income, wages, commissions, other 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 Village to impose income taxes.
(Ord. 88-27. Passed 12-20-88.)
(i) Income attributable to the ownership and active participation in farming. Farming shall be limited to the raising of food crops, livestock, grain, hay and other crops that would be considered within the food chain.
(Ord. 2000-36. Passed 8-1-00.)