The provisions of this chapter shall not be construed to tax the military pay or allowances of 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, nor shall the provisions of this chapter be construed to tax any income earned from any activities carried on upon real estate of the Morrow County Agricultural Society or on real estate of the Mount Gilead Exempted Village School District.
The tax provided for herein shall not be levied on the personal earning of any natural person under eighteen years of age.
All nonresidents making occasional entry into the Village, who spend less than twelve hours in any given calendar month in the Village, will be exempt from the requirement to pay the Village income tax (i.e. persons employed in service, repair, delivery, etc.).
(Ord. 1121. Passed 12-7-87.)