31-15 Municipal Income Tax - Laserfiche WebLink

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cation" does not include supplemental unemployment compensation described in section 3402(0)(2) of the Internal Revenue Code. (4;3) The income of religious, fraternal, charitable, scientific, literary, or educational institutions to the extent suchnncome is derived from tax - exempt real estate, tax - exempt tangible or intangible property, or tax- exempt activities. (1)4) Compensation paid under section 3501.28 or 3501.36 of the Ohio Revised Code to a person serving as a precinct election official to the extent that such compensation does not exceed one thousand dollars for the taxable year. Such compensation in excess of one thousand dollars for the taxable year may -shall be subject to taxation by a municipal corporation. A municipal corporation shall not require the payer of such compensation to withhold any tax from that compensation. (E5) Dues, contributions, and similar payments received by charitable, religious, educational, or literary organizations or labor unions, lodges, and similar organizations; (E6) Alimony and child support received; ((C7) Awards for personal injuries or for damages to property from in- surance proceeds or otherwise, excluding compensation paid for lost salaries or wages or awards for punitive damages; (148) Income of a public utility when that public utility is subject to the tax levied under section 5727.24 or 5727.30 of the Ohio Revised Code. Division (44j)(118) of this section does not apply for purposes of Chap- ter 5745. of the Ohio Revised Code. (19) Gains from involuntary conversions, interest on federal obliga- tions, items of income subject to a tax levied by the state and that a municipal corporation is specifically prohibited by law from taxing, and income of a decedent's estate during the period of administration except such income from the operation of a trade or business; (310) Compensation or allowances excluded from federal gross income under section 107 of the Internal Revenue Code; (11 1) Employee compensation that is not qualifying wages as defined hi division (34gg) of this section; (1x12) Compensation paid to a person employed within the boundaries of a United States air force base under the jurisdiction of the United States air force that is used for the housing of members of the United States air force and is a center for air force operations, unless the per- son is subject to taxation because of residence or domicile. If the com- pensation is subject to taxation because of residence or domicile, tax on such income shall be payable only to the municipal corporation of resi- dence or domicile. (#113) All of the municipal taxable income earned by individuals while they are under eighteen years of age. (1114 ) (iA) Except as provided in divisions (44-i)( 4)(Q), (iaC), and (ivD) of this section, qualifying wages described in division (b)(1) or (e) of Section 128.052 of this Chapter to the extent the qualifying 27