Ohio Business Gateway
Services and Transactions
Commercial Activity Tax
Department of Taxation
The Gateway provides the following Commercial Activity Tax services:
- CAT Returns (Semi-Annual, Annual, Minimum Fee, Annual, and Quarterly)
- Payment only (return already filed)
- CAT Assessment Payments
- Billing Notice Payment
- Address/contact, filing frequency, corporate structure, and cancel account updates
Before you start
- You are required to register with the Ohio Department of Taxation (ODT) before you conduct business in Ohio. If you do not know if you need to register, you can use the Gateway on-line Registration Wizard.
- A confirmation number and license/registration number will be issued to you upon completion of your application. This number will serve as an official acknowledgement that your application has been received by ODT.
- Online applications must be paid for at the time you complete the registration process or no license will be issued. This fee must be paid by ACH (Electronic Check). In order to pay by ACH, you will need the following information:
- Checking or Savings Bank Account number
- Checking or Savings Bank Routing number
- You will need a printer to print your license and confirmation. The license you print at the end of your transaction is your official license.
- No refunds are permitted on any license related fees, so review your selections carefully.
- If your computer is idle for 20 minutes, your session will "time-out" and you will lose any data you are entering on the current screen. You will have to log in again to continue working on any registrations that are in-progress.
Ohio's Commercial Activity Tax Registration (No Fee)
You will need the following information to complete your registration:
- Legal name and business name (DBA), if applicable
- Primary address, business location address (Ohio only) and mailing address (if different than Primary)
- NAICS Code (North American Industry Classification System) Don't know it, use the NAICS drop down provided in the registration application
- Names, addresses and social security numbers of the officers, partners or members
- Email address, name and telephone number of contact person
- If you are a Consolidated or Combined group you will need to complete a list of members. This list will include FEIN or Social Security Number, legal name, trade name and physical business address of each member
Master Cumulative Account Information
To obtain a Master Cumulative account, please contact the Taxpayer Services Division at 1-888-405-4039.
User Guides/Special Instructions
There are two (2) options to make payment for the tax due for the CAT return period or for a CAT billing notice:
- ACH debit – You will be asked to supply your banking information on the Gateway after you have created and chosen to file your report(s). You may schedule the date on which your return is filed and payment is made (up to the due date for the return) by indicating a future transaction date during the payment process. You may not schedule payments for billing notices. In order to pay by ACH debit you will need the following information:
- Checking or savings account routing number
- Checking or savings account bank account number
- ACH credit – You must initiate ACH credit payments directly with your bank. For more information on how to make an ACH credit payment, visit the Ohio Treasurer of State's website after you have completed filing on the Gateway. When prompted for payment information on the Gateway, you must indicate that you are paying $0. Your return will still be filed, but your filing will not be complete until you have made payments for any amount due.
Terms & Conditions
Commercial Activity Tax services are subject to the Gateway Terms of Services.
For assistance, weekdays from 8am-5pm, call 866-OHIO-GOV (866-644-6468) and select Option 2.