Businesses must register to pay new commercial activity tax by Nov. 15: online registration available through Ohio Business Gateway.

• Position: Ohio

Businesses with more than $150,000 in gross receipts have until Nov. 15 to register to pay the new commercial activity tax (CAT). The Ohio Business Gateway (OBG) allows businesses to register online.

The CAT applies to Ohio sales (gross receipts) for all for-profit businesses, excluding not-for-profit entities, financial institutions, insurance companies, some utilities, dealers in intangibles, and several other narrow exclusions. The tax will be phased in over five years.

To use the OBG, a collaborative initiative of state and local government agencies, log on to obg.ohio.gov. Taxpayers can then apply for the following business tax registrations/licenses administered by the Ohio Department of Taxation (ODT):

* Commercial Activity Tax ($15)

* Ohio Employer Withholding (No Fee)

* Ohio School District Employer Withholding (No Fee)

* Regular (County) Sales Tax Vendor License ($25)

* Delivery Sales Tax Vendor License ($25)

* Transient Sales Tax Vendor License ($25)

* Service Sales Tax Vendor License ($25)

* Consumer's Use Tax...