Form Cat 10 - Commercial Activity Tax Semi-Annual Return

CAT 10 INS

Prescribed 12/05

P.O. Box 182101

Columbus, OH 43218-2101

tax.ohio.gov

2005 Commercial Activity Tax Semi-Annual Return Instructions

Attached is the Commercial Activity Tax (CAT) return for the period

Line 2 – Less exclusion: For the reporting period July 1 through

July 1 through Dec. 31, 2005. This return must be received by the

Dec. 31, 2005, the first $500,000 in taxable gross receipts (re-

Ohio Department of Taxation on or before Feb. 10, 2006 in order

ceipts sitused to Ohio) during that period is excluded. Your method

to be timely filed. Failure to file this return timely could result in a

of accounting for federal income tax purposes (cash or accrual)

penalty of up to $50 or 10% of the tax due, whichever is greater.

must be used when determining your taxable gross receipts for

The Ohio Department of Taxation encourages taxpayers to file

that period.

electronically through the Ohio Business Gateway at obg.ohio.gov.

Line 3 – Net taxable gross receipts (round to whole dollars

If filing by paper, a self-addressed return envelope has been

only): Subtract line 2 from line 1 to determine the net taxable

enclosed for your convenience. Please contact us at 1-888-722-

gross receipts. Net taxable gross receipts are the receipts sitused

8829 or by e-mail through our Web site at tax.ohio.gov if you have

to Ohio less the exclusion amount of $500,000. If line 2 is greater

questions regarding the filing of this return.

than line 1, enter -0-.

Amended return. If this return is an amended return, please

Line 4 – Tax due (round to whole dollars only): If line 3 is greater

check the box titled “Please mark here if amended return.” An

than -0-, multiply line 3 by .0006 to determine your tax liability on

amended return is a return filed to amend the information previ-

taxable gross receipts in excess of $500,000 and enter the re-

ously reported on a return for the same period.

sult on line 4.

Cancellation. If you are no longer in business, please enter the

Line 5 – Semi-annual fee: For the July 1 through Dec. 31, 2005,

last day of business activity in the appropriate box. If applicable,

reporting period, the semi-annual fee is $75. Please note this

calculate and pay the tax through the last day of business.

fee is owed if your taxable gross receipts were greater than

Estimated taxable gross receipts: If you wish to estimate your

$150,000 for calendar year 2005 (the $150,000 threshold is not

taxable gross receipts using the estimation rule (see Ohio Adm.

limited to the semi-annual period).

Rule 5703-29-9) by paying at least 85% of the actual tax due,

Line 6 – Total (round to whole dollars only): Add lines 4 and 5.

please check the box directly below line 1. A taxpayer making an

estimated payment in accordance with the rule will avoid paying

Line 7 – Less registration fee credit: Enter the total registration

interest and penalties. If you make this election, you will be re-

fee(s) paid when registering for the CAT.

quired to file a reconciliation report for the semi-annual period

Line 8 – Total amount due (round to whole dollars only): Sub-

when filing the return for the first quarter of 2006 or when report-

tract line 7 from line 6 and enter the amount on line 8. Please

ing and paying the 2006 minimum fee.

make remittance payable to Ohio Treasurer of State and mail to:

Line 1 – Taxable gross receipts (round to whole dollars only):

Ohio Department of Taxation, P.O. Box 182101, Columbus, OH

Enter the gross receipts sitused to Ohio for the period July 1

43218-2101. If the registration fee credit on line 7 is greater than

through Dec. 31, 2005. Please see Information Release CAT

the total on line 6, enter -0-, however, your overpayment will auto-

2005-17 that covers the calculation of taxable gross receipts.

matically be credited to the tax due on your next filing.

The information release is available on our Web site at

tax.ohio.gov.

DO NOT USE PENCIL

Please detach here –

to complete this form.

2005 Commercial Activity Tax Semi-Annual Return

1. Taxable gross receipts

Form

0 0

CAT 10

CAT account number

Must be received by

(Mark an “X” in the box if

Prescribed

using the estimation rule.)

Feb. 10, 2006

12/05

5 0 0

0 0 0

0 0

2. Less exclusion

FEIN or SSN

D D

3. Net taxable gross

receipts

(if line 2

0 0

is greater than line 1, enter -0-)

Reporting period

To cancel CAT account,

7/1/05-12/31/05

enter last day of business.

4. Tax due (multiply

0 0

Name

line 3 x 0.0006)

C/O or DBA

7 5 0 0

5. Semi-annual fee

Mailing Address

6. Total (add lines 4 and 5)

0 0

City, State, ZIP Code

I declare under penalties of perjury that this return, including any

7. Registration fee credit

Make remittance payable to

accompanying schedules and statements, has been examined by

0 0

me and to the best of my knowledge and belief is a true, correct and

Ohio Treasurer of State and

complete return and report.

mail to: Ohio Dept. of

Please mark here

Taxation, P.O. Box 182101,

if amended return.

0 0

Columbus, OH 43218-

8. Total amount due

2101.

(subtract line 7 from line 6)

Signature

Date

For State Use Only

D D

Form Cat 10 - Commercial Activity Tax Semi-Annual Return - 2005

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