181.06 EXEMPTIONS.

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, or the income of religious, fraternal, charitable, scientific, literary, or educational institutions to the extent that the income is derived from tax-exempt real estate, tax-exempt tangible or intangible property, of tax-exempt activities.

   (b)    Poor relief, unemployment insurance benefits, old age pensions, or similar payments, including disability benefits received from local, state, or federal governments, or charitable, religious, or educational organizations.

   (c)    Proceeds of insurance paid by reason of the death of the insured; pensions, disability benefits, annuities, or gratuities not in the nature of compensation for services rendered, from whatever source derived.

   (d)    Receipts from seasonal or 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)   Alimony received.

   (f)    Personal earnings of any natural person under eighteen years of age.

   (g)    Compensation for personal injuries or for damages to property, by way of insurance or otherwise.

   (h)    Interest, dividends and other revenue from intangible property.

   (i)    Gains from involuntary conversion, cancellation of indebtedness, interest on federal obligations, items of income already taxed by this State which the Municipality is specifically prohibited from taxing, and income of a decedent's estate during the period of administration except the income from the operation of a business.

   (j)    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.

   (k)    Salaries, wages, commissions, and other compensation and net profits, the taxation of which is prohibited by the State constitution or any act of the Ohio General Assembly limiting the power of the Municipality to impose net income taxes.
(Ord. 1967-02. Passed 5-17-67.)