(a) The provisions of this chapter shall not be construed to tax the following:
(1) Military pay or allowances of members of the armed forces of the United States and of members of their reserve components, including the Ohio National Guard;
(2) 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;
(3) Amounts excluded from federal gross income pursuant to section 107 of the Internal Revenue Code; Intangible income;
(4) The income of a public utility, when that public utility is subject to the tax levied under Sections 5727.24 or 5727.30 of the Ohio Revised Code;
(5) An S corporation shareholder's distributive share of net profits of the S corporation, other than any part of the distributive share of net profits that represents wages as defined in Section 3121(a) of the Internal Revenue Code or net earnings from self-employment as defined in Section 1402(a) of the Internal Revenue Code;
(6) Qualifying wages and other compensation paid to a nonresident for personal services performed by the nonresident in the City on twelve (12) or fewer days in a calendar year unless one of the following applies:
A. The individual is an employee of another person, the principal place of business of which is located in another municipality in Ohio that imposes a tax applying to compensation paid to the individual for services paid on those days; and the individual is not liable to that other municipality for tax on the compensation paid for such services.
B. The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such promoter, all as may be reasonably defined by the City.
(7) Beginning with the thirteenth (13th) day that a nonresident employee receives qualifying wages or other compensation for personal services performed in the City, all provisions of this chapter shall apply to the individual and the individual's employer, including with respect to qualifying wages paid for the first twelve days.
(b) The tax provided for herein shall not be levied on the personal earnings of any natural person under eighteen years of age.
(Ord. 05-38. Passed 10-3-05.)
(Ord. 05-38. Passed 10-3-05.)