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  • 2011 Commercial Activity Tax Annual Return And 2012 ... - Formupack

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CAT 12 INS Rev. 10/11 P.O. Box 182101 Columbus, OH 43218-2101 tax.ohio.gov 2011 Commercial Activity Tax Annual Return and 2012 Minimum Tax Payment Return With Instructions Attached is the 2011 Commercial.

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Businesses with Ohio taxable gross receipts of more than $150,000 per calendar year must register for the CAT, file all the applicable returns, and make all corresponding payments.

Businesses that will have less than $150,000 in taxable gross receipts for the calendar year are not subject to the tax. However, you must cancel your registration by May 10 of that year to not be subject to the minimum tax.

The CAT applies to all entities regardless of form, (e.g., sole proprietorships, partnerships, LLCs, and all types of corporations). A person with taxable gross receipts of more than $150,000 per calendar year is subject to this tax, which requires such person to register with this department as a taxpayer.

A gross receipts tax, like Ohio's CAT, is based on gross revenue. Ohio's CAT is imposed at a rate of 2.6 mills (0.26 percent) on business gross receipts in excess of $1 million.

The CAT is paid by any person with taxable gross receipts of $150,000 or more in a calendar year. The term “person” includes sole proprietors, partnerships and corporations.

Penalties and Interest The failure to file penalty is the greater of $50 per month, but not exceeding $500, or 5% per month, but not exceeding 50% of the total tax that is due. This penalty will be assessed for each month, or fraction of a month, that the tax return is late.

Ohio's CAT is imposed at a rate of 2.6 mills (0.26 percent) on business gross receipts in excess of $1 million.

Businesses that will have less than $150,000 in taxable gross receipts for the calendar year are not subject to the tax.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232