Ohio Business Gateway: What You Can File, What You Cannot and How to Register

The Ohio Business Gateway causes more confusion than almost any other Ohio business system. Owners hear "business gateway" and assume it forms their company. It does not. The Gateway is the Ohio Department of Taxation business channel for tax accounts. Your LLC or corporation is formed through the Ohio Secretary of State's filing portal, Ohio Business Central, which is a separate system. This guide explains what the Gateway handles, what you still file elsewhere, and how to register step by step.

This article is informational only and is not legal or tax advice. Tax rules and fees change, so confirm each figure with the agency named before you rely on it. If your situation involves several owners, employees in more than one city, or sales into other states, talk with a qualified attorney or CPA.

What the Ohio Business Gateway Is

The Gateway is reached through OH|TAX eServices from the Department of Taxation website at tax.ohio.gov. You create an account, register your business for the tax types that apply, and file returns and make payments there. It does not create a legal entity and does not hold your Secretary of State records. For formation and company records, use Ohio Business Central and the Secretary of State's business search.

What You Can File on the Gateway

The Gateway handles these tax accounts:

• Commercial Activity Tax (CAT). The CAT is a gross receipts tax of 0.26% on Ohio taxable gross receipts. For tax year 2025 and later, only businesses with more than $6 million in Ohio taxable gross receipts owe the CAT or must register. CAT filing frequency depends on your receipts, so confirm it with the Department of Taxation. Ohio has no franchise tax, no LLC annual tax and no corporate income tax, and most small businesses fall below the $6 million exclusion and never register for the CAT.
• Sales tax vendor's license. Every Ohio retailer selling taxable goods or services must hold a vendor's license before making taxable sales. The county auditor also issues it under state statute, so you can apply through the Gateway or through your county auditor. The application fee for a county vendor's license and for a transient vendor's license is $50 as of April 9, 2025, up from $25.
• Out-of-state seller's use tax account. Out-of-state sellers registering for a seller's use tax account pay no fee.
• Consumer use tax registration. Confirm the current fee and filing requirements on the Department of Taxation's vendor licensing page at vendor licensing.
• Employer withholding. You register a withholding account for income tax withheld from employee pay. Registration requires a federal employer identification number (FEIN).
• Municipal net profit tax, state-administration option. Cities and villages tax business net profit under their own rates. Under ORC 718.80 a taxpayer may elect to have the Ohio Tax Commissioner administer its municipal net profit tax through the Gateway instead of filing with each city. The election is all or nothing across municipalities, and withholding and individual city income tax stay local.

Sales tax and the CAT are the two accounts most new businesses touch first. Ohio's state sales tax rate is 5.75%, plus county and transit authority rates that vary by county, so the total rate you charge depends on where you sell. Confirm your county's combined rate on the Department of Taxation site.

What You Cannot File on the Gateway

Several filings that sound like Gateway work happen elsewhere, and some do not exist at all.

• Forming an LLC or corporation. Articles of Organization for a domestic LLC (Form 610) and Initial Articles of Incorporation for a domestic for-profit corporation (Form 532A) are filed with the Secretary of State through Ohio Business Central. Each carries a $99 filing fee.
• Trade names and name reservations. A trade name registration (Form 534A) costs $39 and is filed with the Secretary of State, not the county. A name reservation also costs $39 and holds the name for 180 days. Trade name renewal is $25 every five years, and an update of the registrant name is $25.
• Annual reports. Ohio LLCs file no annual or biennial report, and for-profit corporations file none either. Only domestic professional associations file a Biennial Report (Form 520), at $25.
• Unemployment tax. Unemployment tax is separate from the Gateway. You register through the Ohio Department of Job and Family Services employer system.
• Workers' compensation. Ohio employers buy workers' compensation from the state fund run by the Bureau of Workers' Compensation (BWC), not from a private carrier. Register with BWC separately.

Licenses That Do Not Exist

Ohio issues no single general state business license and has no statewide general contractor license. Counties issue no business license. The Department of Taxation states that the licenses a business needs depend on the type of business and come from state agencies or from the county or city. The sales tax vendor's license is the near universal registration, and it is the one most owners will need. Some trades require a license from a state board, and some cities require their own registration. Confirm the requirements for your trade with the relevant agency and with your city before you open.

What to Have Ready Before You Register

• The exact legal name of your entity as it appears in Secretary of State records. Search it at businesssearch.ohiosos.gov.
• A FEIN from the IRS if you will have employees, since withholding requires one.
• An estimate of your Ohio taxable gross receipts, so you know whether the $6 million CAT threshold applies.
• Whether you will sell taxable goods or services in Ohio, the county where you will sell, and whether you plan to sell into other states.
• The city where the business operates, so you can check whether it taxes net profit and whether it offers the state-administration option.

How to Register, Step by Step

1. Form the entity first if you have not. File Articles of Organization through Ohio Business Central. An Ohio LLC must appoint a statutory agent, meaning an Ohio resident or an entity with an Ohio business address. A post office box does not qualify. Regular service takes 3 to 7 business days from receipt, and online filing is the fastest standard route. Expedite Service 1 costs $100 above the filing fee and is processed within 2 business days. Expedite Service 2 costs $200 and is processed within 1 business day. Expedite Service 3 costs $300 and requires in-person delivery.
2. Get your FEIN. Obtain it from the IRS before you register for withholding.
3. Create your OH|TAX eServices account from tax.ohio.gov, then sign in to the Ohio Business Gateway.
4. Select only the tax types that apply. Register for the CAT only if your Ohio taxable gross receipts exceed $6 million. Obtain a vendor's license before your first taxable sale. Register for withholding once you have employees.
5. Pay the vendor's license fee if it applies. The $50 application fee applies to county and transient vendor's licenses. Out-of-state sellers registering for a seller's use tax account pay no fee.
6. Save your confirmations and check your filing schedule. CAT filing frequency depends on your receipts. Confirm the return frequency assigned to each account in the Gateway.
7. Register the other accounts separately. Set up unemployment tax with the Department of Job and Family Services and workers' compensation with BWC before your first payroll.

Costs at a Glance

Item	Cost	Filed with
Articles of Organization, LLC (Form 610)	$99	Secretary of State
Initial Articles of Incorporation (Form 532A)	$99	Secretary of State
Trade name registration (Form 534A)	$39	Secretary of State
Name reservation (180 days)	$39	Secretary of State
Trade name renewal (every five years)	$25	Secretary of State
Trade name registrant name update	$25	Secretary of State
Changing a statutory agent or agent address, or filing a resignation	$25	Secretary of State
LLC annual report	None	Not applicable
County or transient vendor's license	$50	Gateway or county auditor
Out-of-state seller's use tax account	No fee	Gateway
Commercial Activity Tax	0.26% rate, $6 million exclusion from 2025	Gateway, returns on a schedule set by receipts
Consumer use tax registration	Confirm on agency page	Gateway
Unemployment tax	Confirm on agency page	Department of Job and Family Services
Workers' compensation	Confirm on agency page	BWC

Where a cost says to confirm on the agency page, this guide does not list a verified figure. Check the agency before you budget.

Check These Points With the Agency

• Whether electing state administration of your municipal net profit tax under ORC 718.80 makes sense for you, and what rate your city applies. Check with the Department of Taxation and your municipality.
• Your county's combined sales tax rate, since state, county and transit rates add together. Check with the Department of Taxation.
• Any Gateway fees beyond the vendor's license, and the exact CAT due dates for your account. Check with the Department of Taxation.
• Unemployment tax and workers' compensation requirements and costs. Check with the Department of Job and Family Services and BWC.

When to Bring In a Professional

Many single owner businesses can register the vendor's license and Gateway accounts on their own. Bring in an attorney to choose between an LLC and a corporation, draft your operating agreement or bylaws, and address liability. Bring in a CPA when your gross receipts approach the $6 million CAT threshold, when you hire your first employee, or when you sell into several cities or states.

This guide is general information, not legal or tax advice. Confirm every figure with the agency before you file.