The tax provided for herein shall not be levied on the following:
(a) Pay or allowance of active members of the armed forces of the United States because of active duty service 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 only to the extent that the said income is exempt from federal income tax.
(b) Poor relief, Social Security benefits, unemployment benefits, IRS qualified retirement plan or similar payments, disability benefits received from local, State or Federal govemments or charitable, religious or educational organizations. The disability benefits excludable must be of a permanent nature as determined by a physician or government entity.
(c) Proceeds of insurance paid by reason of death of the insured, pensions, including industrial pensions, disability benefits paid for total and permanent disability, annuities or gratuities not in the nature of compensation for services rendered from whatever source derived.
(d) Receipts from seasonal or casual entertainment, amusement, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations and only to the extent that the said income is exempt from Federal Income Tax.
(e) Alimony received.
(f) Compensation for personal injuries or for damages to property by way of insurance or otherwise, but this exclusion does not apply to compensation paid for lost salaries or wages.
(g) Interest, dividends and other revenue from intangible personal property as set forth in O. R.C. 718.01.
(h) Payments made to Election Workers.
(i) 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.
(j) Salaries, wages, commissions and other compensations 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 a municipality to impose net income taxes.
(k) The amount of unreimbursed employee business expenses (2106 Expenses) which the employee computed as an itemized deduction after reduction by two per cent (2%) of the employee's AGI on his federal tax return. Taxpayer must furnish a copy of the Form 2106 and Schedule "A" of Form 1040 as filed with the IRS. This deduction must be allocated first to the municipality where the employment occurred and credit will be given for any tax paid to the municipality of employment IAW Section 185.14.
(l) Compensation paid to a nonresident individual for personal services performed within Whitehouse, if the personal services are performed during twelve (12) or fewer days during the calendar year. A day is a full day or any fractional part of a day.
Compensation paid to a nonresident employee by a nonresident employer for work or services performed in Whitehouse if the services or work is performed during twelve (12) or fewer days during the calendar year and further provided that the individual's employer is located outside of Whitehouse and the individual pays tax on the compensation to the municipal corporation in which the employer's principal place of business is located and no portion of the tax paid is refunded to the individual.
The foregoing two paragraphs do not apply to professional entertainers, professional athletes, promoters of professional entertainment or sporting events and their employees.
(m) Parsonage Allowances paid to "Ministers of the Gospel" in the form of a rental allowance as part of a Minister's compensation to the extent excluded from Federal or Ohio Tax. O.R.C. 718.01 (f)(7).
(n) Expenses Not Deductible.
(1) No deduction for self-employed tax paid by self-employed taxpayers as permitted by IRS is permitted by Whitehouse.
(2) No deduction for contributions to IRA or Kehough plans made by self- employed taxpayers as permitted by IRS is permitted by Whitehouse.
(3) No deduction is permitted for medical insurance premiums deductible by self-employed taxpayers on a taxpayer's federal tax return.
(o) A shareholder's distributive share of net profits from an S Corporation as set forth at O.R.C. 718.06 (F)(9) reprinted at the end of this chapter.
(Ord. 23-2003. Passed 11-18-03.)