The Ohio Department of Taxation recently issued a reminder that that the first quarter 2024 Commercial Activity Tax (CAT) return is due May 10, 2024. The 2023 CAT 12 annual return is also due on May 10, 2024, for all CAT annual taxpayers. Taxpayers are required to file and pay the CAT electronically via the Ohio Business Gateway at gateway.ohio.gov. 4/09/2024