For New Registrations - Use form CAT 1
Date of Registration |
Annual Minimum Tax |
| January 1 - April 30 |
$150 |
| May 1 - December 31 |
$75 |
- A registration confirmation letter will be sent with the CAT account number and a bill for the first year’s
annual minimum tax.
Annual Filers - Use form CAT 12
Filing Period |
Filing Due Date |
| January 1 - December 31 |
February 9 |
- If the filing due date falls on a weekend or holiday, the return is due on the next business day.
- The CAT is a prepaid tax; therefore, the $150 annual minimum tax is due in advance on February 9 of
the current tax year.
Quarterly Filers - Mandatory electronic filing via Ohio Business Gateway
Filing Period |
Filing Due Date |
| January 1 - March 31 |
May 10 |
| April 1 - June 30 |
August 9 |
| July 1 - September 30 |
November 9 |
| October 1 - December 31 |
February 9 |
- If the filing due date falls on a weekend or holiday, the return is due on the next business day.
- Taxpayers are required to pay the $150 annual minimum tax with the 4th quarter payment. For
example, if the reporting period is from October 1, 2006 - December 31, 2006, the taxpayer must pay
the tax due for that quarter, plus the $150 annual minimum tax for 2007 by the February 9, 2007, due
date.
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