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 or similar organizations.
(d) Receipts from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious and educational organizations and associations.
(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, short-term and long-term capital gains, patronage refunds, stock or cash dividends, interest on bank deposits, mortgages, land contracts, or other investment type income, 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) Earnings and income of all persons under 18 years of age, whether residents or non-residents. (Ord. 10-95. Passed 6-6-95.)
(h) Proceeds of insurance paid by reason of the death of the insured, pensions, disability benefits, annuities or gratuities not in the nature of compensation, for services rendered from whatever source derived.
(i) Alimony received.
(j) Compensation for personal injuries or for damages to property by way of insurance or otherwise.
(k) Interest, dividends, and other revenue from intangible property subject to the Ohio Intangible Property Tax or specifically exempted therefrom.
(l) 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.
(m) 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 City to impose net income tax.
(Ord. 45-95. Passed 12-19-95.)