Earned income tax shall not be levied on the following:
(a) The pay or allowances of active members of the Armed Forces of the United States or 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;
(b) Poor relief, unemployment insurance benefits, old age pensions or similar payments, including disability benefits received from local, State or Federal governments or charitable, religious or educational organizations or associations;
(c) 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;
(d) Receipts from seasonal or casual entertainment, amusements, sports events or health and welfare activities when conducted by bona fide charitable, religious or educational organizations or associations; provided, however, that gross lottery winnings in excess of six hundred dollars ($600.00) per year received from a lottery commissioned, conducted, or administered by, but not limited to, the State of Ohio, any other state, United States territory, government-benefit multi-state lottery association, or other similar agency received on and after January 1, 2004, and gambling winnings in excess of ten thousand dollars ($10,000) per year on or after January 1, 2012, shall be taxable;
(e) Alimony received;
(f) Personal earnings of any person under eighteen years of age;
(g) Compensation, by way of insurance or otherwise, for personal injuries or for damages to property;
(h) Interest, dividends and other revenue from intangible property;
(i) Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State which the Municipality is specifically prohibited from taxing or income of a decedent's estate during the period of administration, except such income from the operation of a business;
(j) 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;
(k) 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 Municipality to impose net income taxes; and
(l) Parsonage allowances, to the extent of the rental allowance or rental value of a house provided as a part of an ordained minister's compensation. The ordained minister 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.
(Ord. 2012-4. Passed 8-8-12.)