The tax provided for in this chapter shall not be levied on the following:
(a) Pay or allowance of active members of the armed forces of the United States 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, retirement pensions or similar payments including disability benefits received from local, State or Federal governments or charitable, religious or educational organizations.
(c) Proceeds of insurance paid by reason of the death of the insured; pensions, disability benefits, annuities, or gratuities not in the nature of compensation for services rendered from whatever source derived.
(d) Receipts from seasonal or casual entertainment, amusement, sports events, and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations.
(e) Alimony received.
(f) Personal earnings of any natural person under eighteen years of age.
(g) Compensation for personal injuries, but not including punitive damages or for damages to property by way of insurance or otherwise.
(h) Interest, dividends and other revenue from intangible property subject to the Ohio Intangible Property Tax or specifically exempted therefrom.
(i) Gains from involuntary conversion, cancellation of indebtedness, interest of Federal obligations, items of income already taxed by the State which the Municipality is specifically prohibited from taxing, and income of a decedent's estate during the period of administration, except such income from the operation of a business.
(j) 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.
(k) Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the Constitution of the State or any act of the Ohio General Assembly limiting the power of the Municipality to impose net income tax.
(l) Parsonage allowance and moving expenses shall be limited to the extent allowed by Federal Income Tax Laws and regulations. (Ord. 97-60. Passed 11-17-97.)
(m) Compensation paid to an individual for personal services performed within the Municipal Corporation, if the individual does not reside in the Municipal Corporation, performs such personal services in the Municipal Corporation on twelve or fewer days in the calendar year, and, if the individual is an employee, the principal place of business of the individual’s employer is located outside the Municipal Corporation. This subsection does not apply to professional entertainers or professional athletes or to promoters of professional entertainment or sports events and their employees, as reasonably defined by the Municipal Corporation.
(Ord. 00-57. Passed 11-6-00.)
(n) Items excluded from Federal gross income pursuant to Section 107 of the Internal Revenue Code (rental value of parsonage).
(Ord. 02-32. Passed 8-5-02.)
(o) Earnings of mentally handicapped and developmentally disabled employees earning less than the minimum hourly wage while employed at government-sponsored sheltered workshops shall be exempt from the levy of the tax provided herein.
(Ord. 18-25. Passed 10-15-18.)