The tax provided for herein shall not be levied on the following:
(a) Pay or allowance of active members of the armed forces of the United States and of members of their reserve components, including the Ohio National Guard; and 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.
(Ord. 334-01. Passed 2-4-02.)
(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.
(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 and health and welfare activities when such are conducted by bona fide charitable, religious or educational organizations and associations.
(e) Alimony received.
(f) Personal earnings of any natural person under eighteen years of age.
(g) Compensation of personal injuries or for damages to property by way of insurance or otherwise.
(Ord. 437-66. Passed 12-13-66.)
(h) Interest, dividends and other revenues if derived from:
(1) Investments currently subject to the tax levied by Ohio R.C. 5707.03(A) or 5707.04(A);
(2) Intangibles owned by any person currently subject to the taxes assessed by Ohio R.C. 5725.01 et seq.; or
(3) Deposits or ownership interests of depositors in an incorporated financial institution, the capital of which is not divided into shares, or which has no capital stock.
(Ord. 156-78. Passed 7-17-78.)
(i) Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, 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).
(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 of Ohio or any act of the Ohio General Assembly limiting the power of the City to impose net income taxes.
(Ord. 437-66. Passed 12-13-66.)
(l) On and after January 1, 2003, items excluded from federal gross income pursuant to section 107 of the Internal Revenue Code.
(m) Compensation paid to an individual for personal services performed within the City, if the individual does not reside in the City, performs such personal services in the City on twelve 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 the City. This division does not apply to professional entertainers or professional athletes or to promoters of professional entertainment or sports events and their employees, as defined by these Codified Ordinances.
(Ord. 334-01. Passed 2-4-02.)