The tax provided for herein shall not be levied on the following:
(a) The military pay or allowances of members of the Armed Forces of the United States and of members of their reserve components, including the Ohio National Guard.
(b) 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 and only to the extent that the said income is exempt from federal income tax.
(c) Social security benefits, unemployment insurance benefits except for supplemental unemployment benefits, payments from IRS qualified retirement plans or similar retirement plans, disability benefits received from local, state or federal governments or charitable, religious or educational organizations. The disability benefits excludable must be of a permanent nature as determined by a physician or government entity.
(d) Proceeds of insurance paid by reason of death of the insured, payments from pensions, including industrial pensions, disability benefits paid for total and permanent disability, annuities or gratuities not in the nature of compensation for services rendered from whatever source derived.
(e) Receipts by bona fide charitable, religious and educational organizations and associations, when those receipts are from seasonal or casual entertainment, amusement, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations and only to the extent that the said income is exempt from Federal Income Tax.
(f) Alimony received.
(g) Compensation for personal injuries or for damages to property by way of insurance or otherwise but this exclusion does not apply to compensation paid for lost salaries or wages.
(h) Interest, dividends and other revenue from intangible property as set forth in Ohio R.C. 718.01.
(i) Amounts included in an employee W-2 Form for moving expenses reimbursement when the taxpayer is moving into North Kingsville.
(j) Payments made to Election Workers up to $1,000 per year.
(k) Income, 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.
(l) Income, salaries, wages, commissions and other compensations and net profits, the taxation of which is prohibited by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of a municipality to impose net income taxes.
(m) The amount of unreimbursed employee business expenses (2106 Expenses) which the employee deducted as an itemized deduction after reduction by two percent (2%) of the employee's AGI on his or her federal tax return. Taxpayer must furnish a copy of the form 2106 and Schedule "A" of Form 1040 as filed with IRS.
(n) Earnings and income of all persons under eighteen years of age, whether residents or nonresidents.
(o) In the case of domestics and other employees whose duties require them to live at their place of employment or assignment, board and lodging shall not be considered as taxable compensation.
(p) Housing allowances for clergy to the extent that the allowance is used to provide for a home are exempt from the tax imposed by the ordinance. The clergy 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) Occasional entrant.
(1) Compensation paid to a nonresident individual for personal services performed within the Village if the personal services are performed during twelve (12) or fewer days during the calendar year. A day is a full day or any fractional part of a day.
(2) Compensation paid to a nonresident employee by a nonresident employer for work or services performed in the Village if the services or work is performed during twelve (12) or fewer days during the calendar year and further provided that the individual's employer is located outside of the Village and the individual pays tax on the compensation to the municipal corporation in which the employer's principal place of business is located and no portion of the tax paid is refunded to the individual.
(3) Section (q) hereof does not apply to professional entertainers, professional athletes, promoters of professional entertainment or sporting events and their employees.
(Ord. O-04-038. Passed 7-6-04.)