(a) The provisions of this Chapter shall not be construed as levying a tax upon the following:
(1) 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;
(2) 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;
(3) Intangible income;
(4) Compensation paid under Sections 3501.28 or 3501.36 of the Revised Code to a Person serving as a precinct election official, to the extent that such Compensation does not exceed one thousand dollars ($1,000) annually. Such Compensation in excess of one thousand dollars ($1,000) shall be subject to taxation under this Chapter. Payers of such compensation are not required to withhold any tax from that compensation;
(5) Compensation paid to an Employee of a transit authority, regional transit authority, or regional transit commission created under Chapter 306 of the Revised Code for operating a transit bus or other motor vehicle for the authority or commission in or through the municipal corporation, unless the bus or vehicle is operated on a regularly scheduled route, the operator is subject to such a tax by reason of residence or domicile in the Municipality, or the headquarters of the authority or commission is located within the Municipality;
(6) The income of a public utility when that public utility is subject to the tax levied under Section 5727.24 or Section 5727.30 of the Revised Code, except starting January 1, 2002, the income of an electric company or combined company, as defined in section 5727.01 of the Revised Code, may be taxed by a municipal corporation subject to Chapter 5745 of the Revised Code;
(7) Effective January 1, 2003, items excluded from federal gross income pursuant to Section 107 of the Internal Revenue Code;
(8) Compensation paid to an individual for personal services performed within the Municipality, if the individual does not reside in the Municipality, performs such personal services in the Municipality on twelve (12) or fewer days in the Calendar Year and, if the individual is an Employee, the principal Place of Business of the individual’s Employer is located outside that Municipality, and the individual pays tax on the Compensation paid to the individual for services performed on those days to the Municipality, if any, in which the Employer’s principal Place of Business is located. This exemption does not apply to professional entertainers or professional athletes or to promoters of professional entertainment or sports events and their Employees;
(9) Loss of income assistance, such as welfare benefits, including permanent disability benefits received from local, State or federal governments, or charitable, religious or educational organizations;
(10) Stock dividends, interest on savings and interest-bearing notes an other intangibles, old age benefits, retirement pay, pensions, social security benefits, unemployment benefits, insurance proceeds, annuities and compensation for damages;
(11) Dues, contributions and similar payments received by charitable, religious or educational organizations, or labor unions, trade associations or lodges;
(12) Personal earnings of any individuals under eighteen (18) years of age during the entire Applicable Taxable Year;
(13) Salaries, Wages, Commissions and Other Compensation 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 the Municipality to impose net income taxes;
(14) 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 of income derived from interstate commerce. (Ord. 28-01. Passed 4-16-01.)