171.18 EXEMPTIONS.
   The provisions of this chapter 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, old age pensions or similar payment including disability benefits received from local, state or Federal governments, or charitable, religious or educational organizations.
(c)    Pensions, disability benefits, annuities or gratuities from whatever source derived.
(d)    Dues, contributions and similar payments received by charitable, religious, educational organizations or labor unions, trade associations or lodges.
(e)    Receipts from casual sales and seasonal or casual entertainment, amusements and sport events and health and welfare activities conducted by bona fide charitable, religious and educational organizations.
   (f)    Personal earnings of all persons under sixteen years of age.
      (Ord. 9126/81. Passed 11-12-81.)
   (g)   Through December 31, 2002, rental income grossing two hundred fifty dollars ($250.00) or less per month, unless conducted as a business or a portion of a business. Effective January 1, 2003, rental income grossing two hundred dollars ($200.00) or less per month, unless conducted as a business or a portion of a business. (Ord. 11641/02. Passed 12-23-02.)