ODT filing reminder: Second quarter CAT due Aug. 11

The Ohio Department of Taxation is reminding all commercial activity tax (CAT) practitioners and taxpayers that the second quarter 2025 CAT return is due Aug. 11, 2025. 

Taxpayers are required to file and pay the CAT electronically via the Ohio Business Gateway at gateway.ohio.gov. 

If you anticipate having $6 million or less in taxable gross receipts in tax year 2025, ODT recommends canceling your CAT account, which can be done by visiting the Gateway at gateway.ohio.gov and selecting the CAT Cancel Account transaction. 

When canceling your account, please enter an effective date of March 31, 2025. If your account is closed as of that date, you will not be required to file a return for the 2nd quarter of 2025. 

Please visit the ODT website at tax.ohio.gov or contact ODT 888-722-8829 with any questions regarding the CAT.