The tax provided for herein shall not be levied upon:
(a) Military pay or allowance of active member of the Armed Forces of the United States;
(b) Unemployment insurance benefits, welfare benefits, pensions paid as a result of retirement or similar payments including disability benefits received from local, state or federal governments or charitable, religious or educational organizations;
(c) The income of religious, charitable, fraternal, 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;
(d) Retirement disability benefits, annuities, or gratuities not in the nature of compensation for services rendered from whatever source derived;
(e) Pensions, income from intangibles (e.g., interest, royalties, and dividends from stocks and bonds), proceeds of insurance except for loss of business income, annuities, government allotments;
(f) Receipts from seasonal or casual entertainment, amusements, fund raising, sports events, and health and welfare activities when conducted by bona fide charitable, religious, or educational organizations and associations;
(g) Alimony or child support received;
(h) The income of individuals under sixteen years of age;
(i) Gains from involuntary conversion, cancellation of indebtedness, interest on federal obligations, items of income already taxed by the state 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, income, wages, commissions, other compensation, other income 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; and
(k) Salaries, wages, commissions, other compensation, other income 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.
(Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28-04.)
(l) The tax provided for herein shall not be levied upon the military pay or allowances of members of the Armed Forces of the United States, any person under sixteen years of age, upon the net profits of any civic, charitable, religious, fraternal or other organization specified in Ohio R.C. 718.01 to the extent that such net profits are exempted from municipal income taxes under that section or developmentally disabled employees of government sponsored workshops.
(Ord. 2015-019. Passed 2-2-15.)