The tax provided herein shall not be levied on the following:
(a) Pay or allowance of active members of the Armed Forces of the United States or 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 and by enumeration in Section 718.01 of the Ohio Revised Code or Section 50l(a) of the Internal Revenue Code.
(b) Poor relief, unemployment insurance benefits; social security; medicare, 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 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 for personal injuries or for damages to property by way of insurance or otherwise.
(h) Interest, dividends or other revenue and royalties from intangible property.
(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, 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.
(l) Gifts (other than those in connection with employment), inheritances, and scholarships used for tuition and course-related expenses.
(Ord. 18-93. Passed 3-23-93.)
(m) Parsonage allowance, to the extent of the rental allowance or rental value of a house provided as part of an ordained minister’s compensation. The ordained minister must be duly ordained, commissioned or licensed by a religious body constituting a church or church denomination, and must have authority to perform all sacraments of the church.
(Ord. 5-2005. Passed 2-22-05.)