The following shall not be considered taxable:
1. Military or reserve pay and allowance for member of the
armed forces of the United States. (Note: This exempt does not
include civilians employed by the military or national guard.)
2. Income of religious, charitable, fraternal, scientific,
literary, or educational institutions to the extent that such
income is derived from tax-exempt tangible or intangible property
or tax-exempt activities.
3. Income from intangibles (interest and dividends from stocks
and bonds), annuities, government allotments, compensation from
personal injury or property damage, reimbursement for expenses,
proceeds of insurance except for loss of business income, and
payments received as part of an early retirement incentive program.
4. Earning and income of all persons under 18 years of age.
5. Receipts from seasonal or casual entertainment, amusements,
sports events, and health and welfare activities when any such
are conducted by bona fide charitable, religious and educational
organizations and associations.
6. Poor relief, welfare, alimony, unemployment insurance benefits
(including supplemental unemployment benefits), old age pensions,
social security benefits, disability benefits received from local,
state or federal governments or charitable, religious or educational
organizations.
7. Salaries of the mentally retarded or developmentally disabled
while working in a government funded workshop for less than the
minimum wage.
8. Gains from involuntary conversion, cancellation of indebtedness,
interest on federal obligations, items of income already taxed
by the State from which this Municipality 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.
9. Salaries, wages, commissions, and other compensation and
net profits, the taxation of which is prohibited by the United
States Constitution or by act of Congress limiting the power
of the states or their political subdivisions to impose net income
taxes on income derived from interstate commerce.
10. Salaries, wages, commissions, and other compensation and
net profits, the taxation which is prohibited by the Constitution
of the State of Ohio or be act of the Ohio General Assembly limiting
the power of this Municipality to impose net income taxes.
11. Any Association or organization falling in the category
listed in paragraph 2 is required to file declarations and final
returns and remit the taxes levied under this Ordinance on all
Net Profits from activities, the income from which is not specifically
exempt from taxation in Section 718 of the Revised Code of Ohio.
12. Where such non-profit Association or organization conducts
income producing Business both within and without the corporate
limits, it shall calculate its profits allocable to the municipality
under the method or methods provided above.
