The provisions of this chapter shall not be construed to tax the military pay or allowances of members of the armed forces of the United States.
The provisions of this chapter shall not be construed to tax the income of any institution, which has been declared tax exempt by the Internal Revenue Service
The tax provided for herein shall not be levied on the personal earnings of any natural person under eighteen (18) years of age.
The Tax Director shall have the right to exempt those individuals who receive no taxable income as defined in Section 181.01(p), Taxable Income, from filing an annual declaration as required under Section 181.08, Declarations. A statement shall be placed in their records stating that they are exempt from annual declarations and the reason for such exemption. The exempted individual will be responsible for notifying the Tax Director in the event of a change of status requiring the filing of the annual declaration as provided under Section 181.08, Declarations. (Ord 90-117. Passed 11-5-90.)