The provisions of this chapter shall not be construed as levying a tax upon the following:
(a) Proceeds from welfare benefits, unemployment insurance benefits, social security benefits, and qualified retirement plans as defined by the Internal Revenue Service.
(b) Proceeds of insurance, annuities, workers' compensation insurance, permanent disability benefits received from local, State and Federal governments, compensation for damages for personal injury and like reimbursements.
(c) Dues, contributions and similar payments received by charitable, religious, educational organizations, or labor unions, trade or professional associations, lodges and similar organizations.
(d) Gains from involuntary conversion, interest on Federal obligations and income of decedent's estate during the period of administration (except such income from the operation of a business).
(e) Alimony.
(f) Compensation for damage to property by way of insurance or otherwise.
(g) Interest and dividends from intangible property.
(h) Active 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, as set forth in Ohio R.C. 718.01.
(i) Income of any charitable, educational, fraternal or other type of nonprofit association or organization enumerated in Ohio R.C. 718.01 to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property, or tax-exempt activities.
(j) Any association or organization falling in the category listed in the preceding division (i) of this section receiving income from non-exempt real estate, tangible or intangible personal property, or business activities of a type ordinarily conducted for profit by taxpayers operating for profit shall not be excluded hereunder.
(k) In the event any association or organization receives taxable income as provided in division (j) of this section from real or personal property ownership or income- producing business located both within and without the corporate limits of the Municipality, it shall calculate its income apportioned to the Municipality under the method or methods provided in this chapter.
(l) If exempt for Federal income tax purposes, fellowship and scholarship grants are excluded from Municipal income tax.
(m) The rental value of a home furnished to a minister of the gospel as part of his or her compensation, or the rental allowance paid to a minister of the gospel as part of his or her compensation, to the extent used by him or her to rent or provide a home pursuant to section 107 of the Internal Revenue Code.
(n) Compensation paid under Ohio R.C. 3501.28 or 3501.36 to a person serving as a precinct official, to the extent that such compensation does not exceed one thousand dollars ($1,000.00) annually. Such compensation in excess of one thousand dollars ($1,000.00) may be subjected to taxation. The payer of such compensation is not required to withhold Municipal tax from that compensation.
(o) Compensation paid to an employee of a transit authority, regional transit authority, or a regional transit commission created under Ohio R.C. Chapter 306 for operating a transit bus or other motor vehicle for the authority or commission in or through the Municipality, unless the bus or vehicle is operated on a regularly scheduled route, the operator is subject to such tax by reason of residence or domicile in the Municipality, or the headquarters of the authority or commission is located within the Municipality.
(p) The Municipality shall not tax the compensation paid to a nonresident individual for personal service performed by the individual in the Municipality on 12 or fewer days in a calendar year unless one of the following applies:
(1) The individual is an employee of another person, the principal place of business of the individual's employer is located in another municipality in Ohio that imposes a tax applying to compensation paid to the individual for services paid on those days; and the individual is not liable to that other Municipality for tax on the compensation paid for such services.
(2) The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such promoter, all as may be reasonably defined by the Municipality.
(q) (1) The income of a public utility, when that public utility is subject to the tax levied under Ohio R.C. 5727.24 or 5727.30, except a municipal corporation may tax the following, subject to Ohio R.C. Chapter 5745:
A. The income of an electric company or combined company;
B. The income of a telephone company.
(2) As used in division (q)(1) of this section “combined company”, “electric company” and “telephone company” have the same meanings as in Ohio R.C. 5727.01.
(r) Earnings and income in the City of all persons under 18 years of age, whether resident or nonresidents.
(s) Salaries, wages, commissions and other compensation and not 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.
(t) 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 City to impose net income taxes.
(u) Generally the above noted items in this section are the only forms of income not subject to the tax. Any other income, benefits, or other forms of compensation shall be taxable.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)