The tax provided for herein shall not be levied on the following:
(a) Military pay or allowance of active members of the Armed Forces of the United States and of members of their reserve components, including the National Guard;
(b) Poor relief, unemployment insurance benefits 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 the death of the insured and proceeds from pensions, disability benefits, annuities or gratuities not in the nature of compensation for services rendered from whatever source derived;
(d) Receipts by bona fide charitable, religious and educational organizations and associations, when those receipts are 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;
(e) Alimony received;
(f) Personal earnings of any natural person under eighteen years of age;
(g) Compensation paid to a precinct election official, to the extent that such compensation does not exceed one thousand dollars ($1,000.00) annually.
(h) Parsonage allowance, to the extent of the rental allowance or rental value of a house provided as a part of an ordained clergy's compensation. The clergy must be duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination, and must have authority to perform all sacraments of the religious body.
(i) Compensation for personal injuries or for damages to property by way of insurance or otherwise, but this exceptions does not apply to compensation paid for lost salaries or wages or to compensation from punitive damages;
(j) Interest, dividends and other revenue from intangible property;
(k) Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State from which 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);
(l) The 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;
(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 City to impose net income taxes.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)