"website creation is not taxable"?? What does that mean?
The service of web site creation may not be subject to sales tax. But, like ALL income, it's certainly subject to Ohio income tax. However Ohio has a very generous (100%) Small Business deduction (SBD). Effectively nobody pays Ohio income tax on "side businesses" of any type.
Any income that is exempt from Ohio income tax (e.g. social security benefits and military retirement) is first included on line 1 of Ohio form IT1040. Then it is deducted on Schedule A and line 2b of IT1040.
