OH SB187

Amends section 718.27 of the Ohio Revised Code to allow municipal corporations to charge delinquent taxpayers for post-judgment collection costs and fees, including attorney's contingency fees and other attorney's fees.

Removes the previous restriction that limited cost recovery to only post-judgment expenses, allowing municipalities to recover collection costs incurred regardless of whether they are incurred before or after a judgment is entered.

Applies to income tax, estimated income tax, and withholding tax cases for taxable years beginning on or after January 1, 2016.

Maintains existing provisions for interest rates (federal short-term rate plus 5 percent), penalties (15 percent for unpaid income tax, up to 50 percent for unpaid withholding tax), and $25 monthly filing penalties (capped at $150 per failure).

Repeals the existing section 718.27 and replaces it with the amended version.