The tax provided in Section 181.03 shall not be levied upon:
(a) Poor relief, unemployment insurance benefits, old age pensions or similar payments, including disability benefits, received from local, state or federal governments or charitable religious or educational organizations.
(b) Proceeds of insurance paid by reason of the death of the insured, pensions, disability benefits, annuities or gratuities.
(c) Dues, contributions and similar payments received by charitable, religious, educational organizations or labor unions, trade or professional associations, lodges and similar organizations.
(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) Personal earnings of all persons under eighteen years of age, who are attending school or college. Earnings of full-time students in an education institution on the first three thousand dollars ($3,000) of income per year; earnings in excess of three thousand dollars ($3,000) per year by such persons shall be taxed only on the amount in excess of the three thousand dollars ($3,000) per year. A full-time student is defined as a person eighteen years of age or older who is an accredited high school, college or university student carrying at least twelve credit hours per quarter.
(g) Gains from involuntary conversion, cancellations of indebtedness, interest on such obligations, items of income already taxed by the State from 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.
(h) Gains from sale or exchange of capital assets, as capital assets are defined under the rules of the Federal Tax Code.
(i) Military pay and allowances by members of the armed forces of the united states and members of their reserve components including the Ohio national guard.
(j) Income from religious, fraternal, charitable, scientific, literary, education institutions or corporations organized not for profit.
(k) If gross receipts from all rental income received by a taxpayer does not exceed one hundred fifty dollars ($150.00) per month, such rental activity shall not be deemed a business activity as referred to in this section.
(l) Intangible income as defined in Section 718.01(5) of the Ohio Revised Code.
(m) Compensation paid under Section 3501.28 or 3501.36 of the Ohio Revised Code to a person serving as a precinct election official, to the extent that such compensation does not exceed one thousand dollars annually. Such compensation in excess of one thousand dollars shall be subjected to taxation by the Village.
(n) Compensation paid to an employee of a transit authority, regional transit authority, or regional transit commission created under Chapter 306, of the Ohio Revised Code 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 on a regularly scheduled route. The operator is subject to such a tax by reason of residence or domicile in the Village, or the headquarters of the authority or commission is located within the Village.
(o) The income of a public utility, when that public utility is subject to the tax levied under section 5727.24 or 5727.30 of the Ohio Revised Code, except the Village shall tax the following, subject to Chapter 5745 of the Ohio Revised Code:
(1) Beginning January 1, 2002, the income of an electric company or combined company;
(2) Beginning January 1, 2004, the income of a telephone company.
As used in division o of this section, "combined company," "electric company," and "telephone company" have the same meanings as in Section 5727.01 of the Ohio Revised Code.
(p) 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. The ordained minister must be duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination, and must have authority to perform all sacraments of the church.
(q) Employee compensation that is not "qualifying wages".
(r) The compensation paid to a nonresident individual for personal services performed by the individual in the Village on twelve or fewer days in a calendar year unless one of the following applies:
(1) The individual is an employee of another person; the principal place of business of the individual's employer is located in another municipal corporation in this state that imposes a tax applying to compensation paid to the individual for services performed on those days; and the individual is not liable to that other municipal corporation for tax on the compensation paid for such services.
(2) The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such a promoter.
(s) 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.
(t) 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 Village to impose net income taxes.
(Ord. 05-114. Passed 5-5-05.)