880.22 EXEMPTIONS.
   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 (but not including supplemental unemployment compensation) and disability benefits received from a private industry or the local, State or Federal government, or from charitable, religious or educational organizations or private insurance contracts;
   (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 of 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 students under eighteen years of age.
(Ord. 654. Passed 12-5-78.)