The provisions of this chapter shall not be construed as levying a tax upon the following:
(a) Funds received from local, state or federal governments because of service in the Armed Forces of the United States by the person rendering such service, or as a result of another person rendering such service;
(b) Poor relief, pensions, Social Security, unemployment compensation and disability benefits received from private industry or local, state or federal governments, or from charitable, religious or educational organizations;
(c) Dues, contributions and similar payments received by charitable, religious, educational or literary organizations or labor unions, lodges and similar organizations;
(d) Receipts from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious and educational organizations;
(e) 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;
(f) Gains from involuntary conversions, cancellation of indebtedness, interest on federal obligations, and income of a decedent’s estate during the period of administration (except such income from the operation of a business);
(g) (1) Before 1-1-16. Earnings and income of all persons under eighteen years of age, whether residents or non-residents. (Ord. 77-9. Passed 11-7-77.)
(2) After 1-1-16. Every individual within the municipal corporation shall be subject to income tax, regardless of age, effective January 1, 2016. Those individuals under the age of 18 years of age will no longer be exempt from paying applicable income tax, effective January 1, 2016.
(Ord. 15-20. Passed 11-16-15.)