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175.0901 SOURCES OF INCOME NOT TAXED. <br />Parsonaqe allowance, to the extent of the rental allowance or rental value <br />of a house provided as a part of an ordained minister's compensation. <br />The ordained minister must- be dulv ordained, commissioned or licensed <br />bv a reliqious body constitutinq a church or church denomination, and <br />must have authority to perForm all sacraments of the church. <br />m)- A non-resident individual who works in the Municipalitv twelve (12) or <br />fewer days per year shall be considered an occasional entrant, and shall <br />not be subject to the Municipalitv's municipal income tax for those twelve <br />(12) days. For purposes of the 12-day calculation anyportion of a day <br />worked in the Municipality shall be counted as one day worked in the <br />Municipality. The 12-day occasional entry rule does not apply to <br />entertainers or professional athletes, their employees or individuals who <br />perform services on their behalf, or to promoters and bookinq aqents of <br />such entertainment events and sportinq events. <br />X:1Mayfield\MFV Legis12005 Legis1175.0901.doc