181.06 EXEMPTIONS.

   The tax provided for herein shall not be levied 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 insurance benefits, old age pensions or similar payments including 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 when any such are conducted by bona fide charitable, religious or 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, et al., purposes.

   (f)   Gains from involuntary conversions, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State of Ohio from which the Village is specifically prohibited from taxing, 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 (18) years of age, whether residents or non-residents. 
(Ord. 1455.  Passed 12-9-97.)