The tax provided for in this chapter 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.
(b) 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.
(c) Unemployment insurance benefits, payments from pensions or similar payments, including social security and disability benefits received from local, State or Federal governments or charitable, religious or educational organizations.
(d) 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.
(e) Receipts from seasonal or causal entertainment, amusements, sport events and health and welfare activities when such are conducted by a bona fide charitable, religious or educational organizations and associations.
(f) Alimony received.
(g) Personal earnings of any natural person under eighteen years of age.
(h) Compensatory damages for personal injuries or for damages to property by way of insurance or otherwise.
(i) Expenses deductible on federal form 2106, subject to audit and approval by the Administrator.
(j) Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State from which the Village is specifically prohibited from taxing and income of a descendant’s estate during the period of administration, except such income from operation of a business.
(k) Compensation paid under Section 3501.28 or 3501.36 of the Revised Code to a person serving as a precinct election official, to the extent that such compensation does not exceed one thousand dollars ($1,000) annually.
(l) 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, and be permitted to perform all sacraments of the religious body, including performing marriage ceremonies.
(m) Income, 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.
(n) Income, 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 Municipality to impose net income taxes.
(Ord. 17-2006. Passed 3-17-06.)