The provisions of this chapter shall not be construed as levying a tax upon the following:
(A) 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, including Social Security benefits, unemployment compensation or similar payments, including disability benefits received from private industry or local, state or federal governments, or from charitable, religious or educational organizations.
(C) Alimony received.
(D) Dues, contributions and similar payments received by charitable, religious, educational or literary organizations or labor unions, lodges and similar organizations.
(E) Any charitable, educational, fraternal or other type of non-profit association or organization enumerated in R.C. § 718.01 which is exempt from payment of real estate taxes is exempt from payment of the tax imposed by this chapter.
(1) Any association or organization falling in the category listed in division (E) not exempt from the payment of real estate taxes is required to file declarations and final returns and remit the taxes levied under this chapter on all business activities of a type ordinarily conducted for profit by taxpayers operating for profit.
(2) Where such non-profit association or organization conducts income-producing business, both within and without the corporate limits, it shall calculate its profits allocable to the city under the method or methods provided above.
(F) Any association, organization, corporation, club or trust, which is exempt from federal taxes on income by reason of its charitable, religious, educational, literary, scientific, and the like, purposes.
(G) Gains from involuntary conversion and capital gains, cancellation of indebtedness, interest on federal obligations, items of income already taxed by the state, as of the date of enactment of Ordinance No. 33-66 (being July 5, 1966), and income of a decedent’s estate during the period of administration (except such income from the operation of a business).
(H) Earnings and income of all persons 17 years of age and under. Earnings and income will be taxable for the portion of the year after which they become 18.
(I) Parsonage allowance, to the extent of the rental allowance or rental value of a house provided as a part of an ordained minister’s compensation. The minister must be duly ordained, commissioned or licensed by a religious body constituting a church or church denomination.
(J) Compensation paid under R.C. §§ 3501.28 or 3501.36 to a person serving as a precinct election official, to the extent that such compensation does not exceed $1,000 annually.
(K) Intangible income.
(L) The income of a public utility, when that public utility is subject to the tax levied under R.C. § 5727.24 or § 5727.30, except a municipal corporation may tax the following, subject to R.C. Chapter 5745:
(1) The income of an electric company or combined company;
(2) The income of a telephone company.
As used in division (L) of this section, COMBINED COMPANY, ELECTRIC COMPANY, and TELEPHONE COMPANY have the same meanings as in R.C. § 5727.01.
(M) The City of Piqua shall not tax the compensation paid to a nonresident individual for personal services performed by the individual in the city 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 city.
(Ord. 28-02, passed 12-16-02; Am. Ord. 1-11, passed 2-15-11; Am. Ord. 15-15, passed 12-15-15)