Business Series: Lessons from an Ethical Hacker

Beginning in 2025, Ohio increased the annual exclusion for the Commercial Activity Tax, commonly called the CAT, from $3 million to $6 million. That means many businesses with $6 million or less in Ohio taxable gross receipts may no longer owe the tax. For many small and midsize businesses, that’s a meaningful change.

Many of the widespread disruptions businesses experienced during the pandemic have eased, but uncertainty still remains. Changing tariffs, fluctuating costs, geopolitical events, transportation issues, and problems with individual suppliers can still quickly affect the price or availability of the products and materials businesses depend on.

First Citizens National Bank broke ground on August 19, 2026, for a standalone drive-thru Interactive Teller Machine (ITM) located at 111 South Main Street in Dunkirk. The Bank is committed to delivering extraordinary service to its customers, and this offsite addition is an investment in technology that will deliver expanded banking hours each week in Dunkirk.