The purpose of this chapter shall not be construed as levying a tax upon 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 National Guard.
(b) Poor relief, pensions, social security, unemployment compensation (but not including supplemental unemployment compensation), and disability benefits 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, or educational or literary organizations or labor unions, lodges and similar organizations.
(d) Receipts by bona fide charitable, religious and educational organizations and associations, when those receipts are from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious and educational organizations and associations.
(e) 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.
(f) Gains from involuntary conversions, cancellation of indebtedness, items of income already taxed by the State of Ohio from which the City is specifically prohibited from taxing 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 nonresidents.
(h) Compensation for personal injuries or for damages to property by way of insurance or otherwise, but this exception does not apply to compensation paid for lost salaries or wages or to compensation from punitive damages.
(i) Compensation paid to a precinct election official, to the extent that such compensation does not exceed $1,000 annually.
(j) Parsonage allowance, to the extent of the rental allowance or rental value of a house provided as a part of an ordained clergy's compensation. 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 religious body.
(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, and/or 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.
(Ord. 06-49AC. Passed 6-19-06.)
(Ord. 06-49AC. Passed 6-19-06.)