191.14 EXEMPTIONS.

   The provisions of this chapter shall not be construed as levying a tax upon the following:

   (a)   Military pay or allowances of members of the Active Armed Forces of the United States.

   (b)   Poor relief, pensions, social security, unemployment compensation (but not including supplemental unemployment compensation) and disability benefits received from private industry or local, state or federal governments, or from charitable, religious or educational organizations.

   (c)   Alimony received.

   (d)   Dues, contributions and similar payments received by charitable, religious, educational or literary organizations or labor unions, lodges and similar organizations.

   (e)   Receipts from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious and educational organizations and associations.

   (f)   Any association, organization, corporation, club or trust, which is exempt from Federal taxes on income by reason of its charitable, religious, educational, literary, scientific, etc. purposes.

   (g)   Gains from involuntary conversions, gains or losses from the sale, exchange or other disposition of depreciable business property, and income from a decedent's estate during the period of administration (except such income from the operation of a business).

   (h)   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.

   (i)   Earnings and income of all persons under eighteen years of age, whether residents or nonresidents.

   (j)   Rental income received by a taxpayer sixty-five years of age or older if such income comprises the taxpayer’s total income subject to taxation and such income is less than six thousand three hundred fifty dollars ($6,350) annually. To receive this exemption, a taxpayer must file an annual return with supporting documentation (i.e. federal Schedule E) and must have been at least sixty-five during a portion of the tax year for which the return is being filed.

   (k)   Annual income up to two thousand five hundred dollars ($2,500) subject to taxation received by a taxpayer sixty-five years of age or older.

      (Ord. 05-116. Passed 7-5-05.)