(A) Precinct official (not considered taxable). Compensation paid under Ohio R.C. §§ 3501.28 and 3501.36 to a person serving as a precinct official, to the extent that such compensation does not exceed $1,000 annually. Such compensation in excess of $1,000 may be subjected to taxation. The payer of such compensation is not required to withhold village tax from that compensation.
(B) Transit authority (not considered taxable). Compensation paid to any employee of a transit authority, regional transit authority or regional transit commission created under Ohio R.C. Chapter 306 for operating a transit bus or other motor vehicle for the authority or commission in or through the village unless the bus or vehicle is operated in a regularly scheduled route, the operator is subject to such tax by reason of residence or domicile in the village or the headquarters of the authority or commission is located within the village.
(C) Public utility (not considered taxable). The income of public utility when that utility is subject to tax levied under Ohio R.C. §§ 5727.24 or 5727.30 is not considered taxable, except starting January 1, 2002, the income of an electric company or combined company, as defined in Ohio R.C. § 5727.01, may be taxed in the village subject to Ohio R.C. Chapter 5745.
(D) Pensions (not considered taxable). Proceeds from welfare benefits, unemployment insurance benefits, social security benefits and qualified retirement plans as defined by IRS are not considered taxable.
(Ord. 2001-O-4, passed 2-12-2001)