193.14 EXEMPTIONS.
The provisions of this chapter shall not be construed as levying a tax on the following:
(a) Funds received from local, state or federal governments 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 services. (1979 Code 98.15)
(b) Poor relief, unemployment insurance benefits, or similar payments received from local, state, or federal governments or charitable or religious organizations; proceeds of insurance other than third party sick pay; annuities; Worker’s Compensation insurance; social security benefits; pension income including, but not limited to, distributions from Internal Revenue Code (IRC) Section 457 plans, IRC Section 401(a) qualified pension and profit sharing plans, individual retirement accounts (IRAs), simplified employee pensions (SEPs), IRC Section 403(b) plans, governmental plans, and non-qualified deferred compensation plans; compensation for damages for personal injuries and like reimbursement, not including damages for loss of profits or wages; alimony (payments are not deductible); except as provided in Section 193.03(l), gambling winnings (losses are not deductible); patent and copyright income and royalties (if the income is derived from intangible property).
(Ord. 2000-97. Passed 11-21-00.)
(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 which is exempt from federal taxes on income by reason of its charitable, religious, educational, literary, scientific or other such purposes.
(f) Gains from involuntary conversions, cancellation of indebtedness, interest on federal obligations, items of income which are preempted by the Ohio Constitution, statutes or case law from taxation by municipalities, and income of a decedent's estate during the period of administration (except income from the operation of a business).
(g) Earnings and income of all persons under sixteen years of age, whether residents or nonresidents.
(h) This chapter shall not apply to any person, firm, corporation or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for.
(i) Mentally handicapped and developmentally disabled employees earning less than minimum wage while employed at a government sponsored sheltered workshop shall be exempt from the levy of the tax provided herein. (1979 Code 98.15)