The tax provided for in this subchapter shall not be levied upon the following:
(A) 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) The income of any civic, charitable, religious, fraternal, literary, educational or other organization specified in R.C. Chapter 718 to the extent that the net profits are exempted from municipal income taxes under that chapter;
(C) The income of Social Security benefits, unemployment benefits, IRS qualified retirement plans, or disability benefits received from local, state or federal governments;
(D) 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;
(E) Compensation paid to a precinct election official, to the extent that such compensation does not exceed $1,000 annually;
(F) 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;
(G) (1) Compensation paid to a nonresident individual for personal services performed within the municipality if the personal services are performed during 12 or fewer days during the calendar year; and
(2) Compensation paid to a nonresident employee by a nonresident employer for work or services performed in the municipality if the services or work is performed during 12 or fewer days during the calendar year, and further provided that the individual’s employer is located outside of the municipal corporation in which the employer’s principal place of business is located and no portion of the tax paid is refunded to the individual.
(H) Interest, dividends and other revenue from intangible property as set forth in R.C. § 718.01.
(1982 Code, § 35.05) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2001-4, passed 1-8-2001; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005)