The Ohio Department of Taxation (ODT) is reminding all commercial activity tax (CAT) practitioners and taxpayers that the first quarter 2025 CAT return is due May 12, 2025. 

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

For taxpayers with $6 million or less in taxable gross receipts in tax year 2025, ODT recommends cancelling the CAT account. 

Accounts can be cancelled by visiting the Gateway and selection the CAT Cancel Account transaction. 

When canceling the account, enter an effective date of Dec. 31, 2024. If the account is closed as of that date, the taxpayer will not be required to file a return for the first quarter of 2025. 

Visit tax.ohio.gov or contact the ODT at 888.722.8829 with any questions regarding the CAT.