What income is not taxable to the City?

Income not taxable includes:

  • Interest
  • Dividends
  • Military pay and allowances for active duty
  • Contributions to Section 125 (cafeteria plans)
  • Proceeds of insurance
  • Pensions
  • Annuities
  • Alimony
  • Social Security
  • Medicare
  • Poor relief
  • Worker's compensation
  • Unemployment compensation
  • Capital gains (excluding ordinary gains)
  • Income from patents and copyrights, royalties
  • Revenue from intangible property
  • Non-Bowling Green income earned while a resident elsewhere (part year resident)
  • Income of charitable, educational, fraternal or other nonprofit associations is also exempt
  • Board of Elections poll worker pay less than $1,000

Show All Answers

1. Does Bowling Green have an income tax?
2. What income is taxable to the City?
3. What income is not taxable to the City?
4. Who is subject to the City's income tax?
5. Who is required to file Form R with the City?
6. What is the due date of Form R?
7. What support information should be attached to Form R?
8. Which copy of my W-2 do I attach to Form R?
9. I have an overpayment; what should I do?
10. How are the income tax collections spent?
11. What are the office hours of the Income Tax Office?
12. I have taxes withheld for the Bowling Green School District. May I deduct this tax from the City taxes that I owe?
13. Where are you located?
14. What should I do if I have a question about my property taxes?
15. What should I do if I don't know what school district I live in?
16. What if I've had tax withheld for the city in which I work?