The tax provided for herein shall not be levied upon:
(a) Military pay or allowance of members of the armed forces of the United States, and of members of their reserve components, including the Ohio National Guard, or the 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.
(b) Poor relief, unemployment insurance benefits, supplemental unemployment benefits, strike benefits, old age pensions or similar annuties including permanent disability benefits received from local, State or Federal governments or charitable, religious or educational organizations; proceeds of insurance paid by reason of the death of the insured, jury fees.
(c) Gifts or gratuities not in the nature of compensation for services rendered.
(d) Receipts from seasonal or casual entertainment, amusements, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations.
(e) Any person under eighteen years of age.
(f) Gains from involuntary conversion, cancellation of indebtedness, and income of a decedent's estate during the period of administration (except such income from the operation of a business.)
(g) 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.
(h) Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the City to impose net income taxes.
(i) Alimony received.
(j) Compensation for personal injuries or for damages to property by way of insurance or otherwise.
(k) Income derived from intangible property.
(Ord. 2000-60. Passed 7-12-00)