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The Commercial Activity Tax (CAT) is a business privilege tax measured by a business’s gross receipts.  The CAT is being phased in over five years (starting in tax year 2006) and replaces the corporation franchise tax and the tangible personal property tax, which are being phased out over a similar time period.

If you have any questions about this tax, you may contact the Ohio Department of Taxation (ODT) by visiting, and clicking on the “Contact Us” link.  You may also call ODT at 1-888-7-CATTAX (1-888-722-8829).









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112 E. Mansfield St., Suite 105 - Bucyrus, OH 44820 - Phone: (419) 562-7941 - Fax: (419) 562-2139
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