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Commercial Activity Tax (CAT) filing deadline reminder

Written on Feb 9, 2024

The fourth quarter 2023 commercial activity tax (CAT) return is due Feb. 12 for all CAT practitioners and taxpayers.  

If you anticipate having $3 million or less in taxable gross receipts in tax year 2024, we recommend that you cancel your CAT account.  You may do so by using the cancelation check box on the tax return or by visiting the Gateway at and selecting the CAT Cancel Account transaction.  

When canceling your account, please enter an effective date of December 31, 2023. Taxpayers are required to file and pay the CAT electronically via the Ohio Business Gateway at   

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