This chapter shall not be construed as levying a tax upon the following:
(a) Funds received from the local, State or Federal government because of service in the Armed Forces of the United States by the person rendering such service or as a result of another person rendering such service;
(b) Poor relief, pensions, social security, unemployment compensation and disability benefits received from a private industry or the local, State or Federal government, 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 from casual entertainment, amusements, sports 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 that is exempt from Federal Income Tax by reason of its charitable, religious, educational, literary, scientific, etc., purposes;
(f) Gains from involuntary conversions, cancellation 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); and
(g) Earnings and income of all persons under eighteen years of age, whether residents or nonresidents.
(Ord. 39-92. Passed 12-21-92.)