How Do I File Cat Taxes in Ohio?

The commercial activity tax (CAT) is an annual Ohio tax on business privilege.
Entities with over $150,000 gross receipts a year from Ohio business activities must comply with CAT regulations.
CAT registration, filing returns, and making payments are mandatory for applicable entities.
CAT tax rates and calculations are based on gross receipts from Ohio business activities, including rental income.
Most non-profits, governmental entities, public works, and individuals with under $150,000 gross receipts a year are exempt from CAT.

Register for CAT electronically through Ohio Business Gateway or by submitting CAT 1 form.
File returns and pay tax quarterly if gross receipts exceed $1 million; otherwise, file and pay annually.
Payment methods include online payment, debit card, Electronic Funds Transfer, and TeleFile for filing and paying returns by phone.

Ohio residents are required to file state income tax returns.
State income tax rates are structured progressively, and the revenue generated funds various state programs and services.