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 the 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, etc. purposes.
(f) Gains from involuntary conversions, cancellation of indebtedness, interest on federal obligations, items of income already taxed by the State under the personal property tax laws and income of a decedent's estate during the period of administration (except such income from the operation of a business).
(g) Earnings and income of all persons under eighteen years of age, whether residents or nonresidents.
(Ord. 1972-53. Passed 12-4-72.)
(h) Intangible income as set forth at Ohio R.C 718.01.
(i) Unreimbursed employee business expenses (2106 expenses) which the employee has deducted as an itemized deduction on the Federal tax return. Taxpayer must furnish a copy of the Form 2106 and Schedule "A" as filed with IRS.
(j) Medical insurance premiums deducted by self-employed taxpayers on their Federal tax return as an adjustment from gross income to arrive at adjusted gross income.
(k) Compensation paid to an individual for personal services performed within the Village, if the individual does not reside in the Village, performs such personal services in the municipal corporation on twelve or fewer days in the calendar year, and, if the individual is an employee, the principal place of business of the individual's employer is located outside the Village. This subsection does not apply to professional entertainers or professional athletes or to promoters of professional entertainment or sports events and their employees.
(l) Items excluded from Federal gross income pursuant to Section 107 of the Internal Revenue Code, commonly referred to as "parsonage allowances".
(m) The income of a public utility, when that public utility is subject to the tax levied under section 5727.24 or 5727.30 of the Ohio Revised Code.
(Ord. 2004-64. Passed 12-20-04.)