The following persons shall be exempt from the local services tax:
(A) Any person who served in any war or armed conflict in which the United States was engaged and is honorably discharged or released under honorable circumstances from active service if, as a result of military service, that person is blind, paraplegic, or a double or quadruple amputee, or has a service-connected disability declared by the United States’ Veterans’ Administration or its successor to be a total 100% permanent disability;
(B) Any person who serves as a member of a reserve component of the armed forces and is called to active duty at any time during the taxable year; or
(C) Any person whose total earned income and net profits from all sources within the township is less than $12,000 for the calendar year in which the local services tax is levied.
(Ord. 2007-7, passed 11-27-2007)