191.14   EXEMPTIONS.
   The tax provided for herein shall not be levied upon the following:
   (a)   The military pay or allowances of members of the armed forces of the united states and of members of their reserve components, including the national guard.
   (b)   Unemployment compensation, payments from pension plans or similar payments, including, disability payments received from private industry, or local, state, or federal governments, or from charitable, religious or educational organizations, and the proceeds of sick, accident, or liability insurance policies.  The disability benefits excludable must be a permanent nature as determined by a physician or government entity.
   (c)   Compensation for personal injuries or for damages to property by way of insurance or otherwise, but this exclusion does not apply to compensation paid for lost salaries or wages or to compensation from punitive damages.
   (d)   Alimony received.  Alimony used herein shall be as defined the internal revenue service.
   (e)   Receipts by bona fide charitable, religious and educational organizations and associations, when those receipts are from casual entertainment, amusements, sports events, and health and welfare activities conducted by bona fide charitable, religious or educational organizations and associations, and only to the extent that the said receipts are income that is exempt from federal income tax.
   (f)   Income, dues, and contributions received by religious, fraternal, charitable, scientific, literary, educational institutions or organizations, labor unions and similar organizations.
   (g)   Any association, organization, corporation, club or trust which is exempt from federal taxes on income by reason of its purpose(s), but only to the extent that the said income is exempt from federal income tax.
   (h)   Gains from involuntary conversion, collection of indebtedness, interest income received by corporations not regularly engaged in the business of lending money or banking as described in Section 581 of the Internal Revenue Code, interest on federal, state, municipal, or other political subdivision obligations, items of income already taxed by the State of Ohio, gains from sale of capital assets as defined by the internal revenue code, any dividends received from any other corporation, but only to the extent that such dividends are included in net profits, and income of a decedent's estate during the period of administration (except such income from the operation of a business).
   (i)   Earnings and income of all persons under eighteen (18) years of age whether residents or non-residents of the City.
   (i)   Compensation paid to a precinct election official, to the extent that such compensation does not exceed one thousand dollars ($1,000.00) annually.
   (k)   Parsonage allowance, to the extent of the rental allowance or rental value of a house provided as a part of an ordained minister's compensation.  The minister 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 church.
   (l)   The income of a public utility when that public utility is subject to the tax levied under Ohio R.C. 5727.24 or 5727.30.  However, subject to Ohio R.C. 5745, starting January 1, 2002 this exemption does not apply to the income of an electric company or combined company, and starting January 1, 2004 it does not apply to the income of a telephone company, as both are defined in Ohio R.C. 5727.01.
   (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, and/or is prohibited by the constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of a municipality to impose net income taxes.
   (n)   Developmentally disabled employees earning less than the minimum hourly wage while employed at government-sponsored workshops shall be exempt from the levy of the tax provided herein.
(Ord. C27-05. Passed 4-4-05.)