The provisions of this subchapter shall not be construed as levying a tax upon the following:
(A) Funds received from local, state or federal governments because of service in the Armed Forces of the United States by the person rendering such service, or as a result of another person rendering such service.
(B) Poor relief, pensions, social security, unemployment compensation, and disability benefits received from private industry or local, state or federal governments, or from charitable, religious or educational organizations.
(C) Dues, contributions and similar payments received by charitable religious, educational or literary organizations or labor unions, lodges and similar organizations.
(D) Receipts from casual entertainment, amusements, sports, events and health and welfare activities conducted by bona fide charitable, religious and educational organizations and associations.
(E) 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.
(F) Gains from involuntary conversions, cancellation or indebtedness, interest on federal obligations and income of a decedent's estate during the period of administration (except the income from the operation of a business).
(G) Interest received on savings.
(H) Earnings of any person under 18 years of age.
(Ord. 1976-54, passed 12-13-1976)