Ohio Cat Tax Due Dates 2025. Taxpayers who will no longer be required to file the cat in 2025 should cancel their existing accounts at this time with an effective date of december 31, 2023. If the filing due date falls on a weekend or holiday, the return is due on the next business day.
Beginning in tax year 2025 and thereafter, a person with taxable gross receipts of more than $6 million per calendar year is subject to the cat. Elimination of the $150 minimum tax: