Rev. 1/13                                                                                                                                                                                                                                                                                      to                                                                                   See 
                                                                                                                                                                                                                                                                                Addition                                                                                                                             note **                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         25%                       25%                                                         25%               25%                                                                    25%
                                                                                                                                                                                                                                                                                                                                                                 Tax Penalty                                                                           on page 2

                                                                                                                                                                                                                                                                                                                                                                 Rate                         3%                                                       3%                            4%                              4%                          5%                          8%                          8%                          6%                        5%                        4%              6%              7%              9%              8%              8%                9%               9%              9%              9%              7%              7%              10%             11%             11%             11%             10%                                                                         6%                      8%                                                                    9%                 9%                 9%
                                                                                                                                                                                                                                                                                               Interest
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
                                                                                                                                                                                                                                                                                                                                                                         Basis                N/A                                      N/A                                           N/A
                                                                                                                                                                                                                                                                                                                 Net Worth                                                                                                                                                                                           0.00014                     0.00014                     0.00014                     0.00014           0.00014                             0.00014                   0.00014         0.00014         0.00014         0.00014         0.00014         0.00014           0.00014          0.00014         0.00014         0.00014         0.00014         0.00014         0.00014         0.00014         0.00014         0.00014         0.00014             0.00014                                                                         0.00014                                                                    0.00014       0.00014              0.00014

                                                                                                                                                                                                    Tier Two
                                                                                                                                                                                                                                                                                                                                                                                              N/A                                                      N/A                        N/A
                                                                                                                                                                                                                                        Over                      $50,000                                                  Prior to                                                                                                                                                                                  0.0022                      0.0022                      0.0022                      0.0022                      0.0022                    0.0022                    0.0022          0.0022          0.0022          0.0022          0.0022          0.0022            0.0022           0.0022          0.0022          0.0022          0.0022          0.0022          0.0022          0.0022          0.0022          0.0022          0.0022                                                               0.0022                                 0.0022                                                                    0.0022     0.0022                                                    0.0022
                                                                                                                                                                                                                             Net Income                                         (Over $25,000                                       1989 Report)

                                                                                                                                                                                                                                                                                                                                                                         Basis
                                                                                                                                                                                                                                                                                                                 Net Worth                                                                    0.00014                                                  0.00014                       0.00014                         0.00014                     0.00014                     0.00014                     0.00014                     0.00014                   0.00014                   0.00014         0.00014         0.00014         0.00014         0.00014         0.00014           0.00014          0.00014         0.00014         0.00014         0.00014         0.00014         0.00014         0.00014         0.00014         0.00014         0.00014                                                                          0.00014                           0.00014                                                     0.00014           0.00014                                                         0.00014
                                                                                                                                                                  Litter Tax Rates

                                                                                                                                                                                                    Tier One                            Over               $50,000                                                         Prior to                                                           0.0022                                                   0.0022                     0.0022                             0.0022                      0.0022                      0.0022                      0.0022                      0.0022                    0.0022                    0.0022          0.0022          0.0022          0.0022          0.0022          0.0022            0.0022           0.0022          0.0022          0.0022          0.0022          0.0022          0.0022          0.0022          0.0022          0.0022          0.0022                                                        0.0022                                        0.0022                                                                    0.0022     0.0022                                          0.0022
                                                                                                                                                                                                                                                                                (Over $25,000                                       1989 Report)

                                                                                                                                                                                                             Net Income Basis           First                                                                              Prior to                                                           0.0011                                   0.0011                                     0.0011                             0.0011                      0.0011                      0.0011                      0.0011                      0.0011                    0.0011                    0.0011          0.0011          0.0011          0.0011          0.0011          0.0011            0.0011           0.0011          0.0011          0.0011          0.0011          0.0011          0.0011          0.0011          0.0011          0.0011          0.0011                                                                                       0.0011         0.0011                                                             0.0011            0.0011                  0.0011
                                                                                                                                                                                                                                                           $50,000
                                                                                                                                                                                                                                                                                (First $25,000                                      1989 Report)

                                                                                                                                                                                                                                                                                                                                                            Surtax                            N/A                                      N/A                                              N/A                          N/A                         N/A                         N/A                         N/A                         N/A                       N/A                       N/A             N/A             N/A             N/A             N/A             N/A               N/A              N/A             N/A             N/A             N/A             N/A             N/A             N/A             N/A             N/A             N/A                         2.7%*                                                                           5.4%                                                               5.4%              5.75%                                                                                   5.4%      - 1 -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
                                                                                                                                                                                                                                                                                                                                                                              %****           N/A                                                      N/A                        N/A                                N/A                         20%                         40%                         60%                         80%                       N/A                       N/A             N/A             N/A             N/A             N/A             N/A               N/A              N/A             N/A             N/A             N/A             N/A             N/A             N/A             N/A             N/A             N/A                                             N/A                                                         N/A                                                                       N/A        N/A                                                                              N/A
                                                                                                                                                                                                                                                                                                                 Phase-out 

                                                                                                                                                                                                                                                                                                                                                            Basis
                                                                                                                                                                                                                                                                                               Net Worth                                                                                      0.004                                    0.004                                         0.004                           0.004                       0.004                       0.004                       0.004                       0.004                     0.004                     0.004           0.004           0.004           0.004           0.004           0.004             0.00582          0.00582         0.00582         0.00582         0.00582         0.00582         0.00582         0.00582         0.00582         0.00582         0.00582             0.00582                                                                         0.00582                                                                    0.00582           0.0055                                                                    0.00582
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
                                                                                                                                                                                                                                        Over               $50,000                                                         Prior to                                                           8.5%                                                     8.5%                       8.5%                               8.5%                        8.5%                        8.5%                        8.5%                        8.5%                      8.5%                      8.5%            8.5%            8.5%            8.5%            8.5%            8.5%              8.9%             8.9%            8.9%            8.9%            8.9%            8.9%            8.9%            8.9%            8.9%            8.9%            8.9%                                                9.2%                                                    9.2%                                                9.2%                             8.7%                                                                                9.2%
                                                                                                                                                                                                                                                                                (Over $25,000                                       1989 Report)
                                                                                                                                                                                  Franchise Tax Rate

                                                                                                                                                                                                             Net Income Basis
                                                                                                                                                                                                                                        First                                                                              Prior to                                                           5.1%                                                     5.1%                       5.1%                               5.1%                        5.1%                        5.1%                        5.1%                        5.1%                      5.1%                      5.1%            5.1%            5.1%            5.1%            5.1%            5.1%              5.1%             5.1%            5.1%            5.1%            5.1%            5.1%            5.1%            5.1%            5.1%            5.1%            5.1%                                                     5.1%                                               5.1%                                                     5.1%                        4.6%                                                  5.1%
                                                                                                                                                                                                                                                                  $50,000
                                                                                                                                                                                                                                                                                (First $25,000                                                  1989 Report)

                                                                                 1972-2013 Schedule of Franchise Tax Rates, Litter Tax Rates, Interest and Penalty
                                                                                                                                                                                                                                                                                                                                                                 Fee                                                                                                                                                                                                                                                                         $50**                     $50**                     $50**   $50             $50             $50             $50             $50               $50              $50             $50             $50             $50             $50             $50             $50             $50             $50             $50             $50                                                                                         $50                                             $50                                  $150                                         $50
                                                                                                                                                                                                                                                                                                       Minimum                                                                      $1,000 or                 $50***         $1,000 or                          $50***  $1,000 or                 $50***   $1,000 or $50***            $1,000 or        $50***     $1,000 or        $50***     $1,000 or         $50***    $1,000 or                 $1,000 or                  $1,000 or

                                                                                                                                                                                                                                                                          Ending
                                                                                                                                                                                                                                              Taxable Year                                     On or Between                                                Dates Shown                       1/1/12-12/31/12                          1/1/11–12/31/11                            1/1/10–12/31/10                    1/1/09–12/31/09             1/1/08–12/31/08             1/1/07–12/31/07             1/1/06–12/31/06             1/1/05–12/31/05           1/1/04–12/31/04           1/1/03–12/31/03 1/1/02–12/31/02 1/1/01–12/31/01 1/1/00–12/31/00 1/1/99–12/31/99 1/01/98–12/31/98  1/01/97–12/31/97 1/1/96–12/31/96 1/1/95–12/31/95 1/1/94–12/31/94 1/1/93–12/31/93 1/1/92–12/31/92 1/1/91–12/31/91 1/1/90–12/31/90 1/1/89–12/31/89 1/1/88–12/31/88 1/1/87–12/31/87                 1/1/86–12/31/86                                                             1/1/85–12/31/85                 1/1/84–12/31/84                                      1/1/83–6/30/83                7/1/83–12/31/83

                                                                                                                                                                                                                                                                                                                                                                                              2013                                     2012                                       2011                               2010                        2009                        2008                        2007                        2006                      2005                      2004            2003            2002            2001            2000            1999              1998             1997            1996            1995            1994            1993            1992            1991            1990            1989            1988                                                                        1987                                   1986                                                   1985               1984
                                                                                                                                                                                                                                                                                                       Franchise                                                 Tax Year

Rev. 1/13                                                                                                                                                                                                                                                                                                      to                                                                               25%                    25%             25%               25%                25%               25%                        25%               25%                                     25%
                                                                                                                                                                                                                                                                               Addition
                                                                                                                                                                                                                                                                                                                                                                    Tax Penalty

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             .
                                                                                                                                                                                                                                                                                                                                                                    Rate                        10%                    6%              6%                6%                 6%                6%                         6%                6%                                      6%
                                                                                                                                                                                                                                                                                                               Interest

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             tax.ohio.gov

                                                                                                                                                                                                                                                                                                                                                                    Basis                                                                                                   N/A                                                            N/A                                     N/A
                                                                                                                                                                                                                                                                                                      Net Worth                                                                                 0.00014                0.00014         0.00014           0.00014                           0.00014                0.00014

                                                                                                                                                                                                    Tier Two
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            N/A                                                            N/A                                     N/A
                                                                                                                                                                                                                                        Over               $50,000                                                                 Prior to                                                     0.0022                 0.0022          0.0022            0.0022                            0.0022                 0.0022
                                                                                                                                                                                                                             Net Income                                                (Over $25,000                                        1989 Report)

                                                                                                                                                                                                                                                                                                                                                                    Basis                                                                                                   N/A                                                            N/A                                     N/A
                                                                                                                                                                                                                                                                                                      Net Worth                                                                                 0.00014                0.00014         0.00014           0.00014                           0.00014                0.00014
                                                                                                                                                                  Litter Tax Rates

                                                                                                                                                                                                                                                                                                                                                                                                                                                                            N/A                                                            N/A                                  N/A
                                                                                                                                                                                                    Tier One                            Over               $50,000                                                                 Prior to                                          0.0022                            0.0022          0.0022            0.0022                            0.0022           0.0022
                                                                                                                                                                                                                                                                                       (Over $25,000                                        1989 Report)

                                                                                                                                                                                                             Net Income Basis           First                                                                                      Prior to                                                                     0.0011 0.0011          0.0011            0.0011             N/A            0.0011           0.0011                         N/A                               N/A
                                                                                                                                                                                                                                                           $50,000
                                                                                                                                                                                                                                                                                       (First $25,000                                       1989 Report)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Effective for taxable years ending after June 25, 2003, the minimum fee is $1,000 if (1) the sum of the taxpayer’s                                                                                                                     gross receipts from activities within and without Ohio during the taxable year equals or exceeds $5 million, or (2)                                                                                                                the total number of the taxpayer’s employees within and without Ohio during the taxable year equals or exceeds                                                                             300. For more information, see instructions on the department’s Web site at                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   of the corporation franchise tax beginning with tax year 2006. See R.C. 5751. Taxpayers described in R.C. 5751.01(E)(5), (6), (7), (8) or (10) are not subject to the franchise tax phase-out. See R.C. 5733.01(G)(2). Ad-                                                                                                            ditionally, fi  nancial institutions remain subject to the franchise tax and must fi  le Ohio form FT 1120FI.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        ***                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          ****  Effective for taxable years ending in 2005, H.B. 66 enacted a commercial activities tax and began a phase-out 
                                                                                                                                                                                                                                                                                                                                                                                                                                       0                                    N/A            N/A
                                                                                                                                                                                                                                                                                                                                                                    Surtax                      5.75%                  15%                               20.75%                                                          15%                                             N/A                         N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               - 2 -

                                                                                                                                                                                                                                                                                                                                                                               %****            N/A                    N/A             N/A               N/A                N/A            N/A                    N/A                      N/A                                     N/A
                                                                                                                                                                                                                                                                                                                         Phase-out 

                                                                                                                                                                                                                                                                                                                                                                    Basis                       0.0055                 0.005           0.0055            0.0055             0.005          0.005                  0.005                    0.005                                   0.005
                                                                                                                                                                                                                                                                                                      Net Worth

                                                                                                                                                                                                                                        Over               $50,000                                                                 Prior to                                                     8.7%                   8.0%            8.7%              8.7%               8.0%           8.0%                   8.0%                     8.0%                                    8.0%
                                                                                                                                                                                                                                                                                       (Over $25,000                                        1989 Report)
                                                                                                                                                                                  Franchise Tax Rate

                                                                                                                                                                                                             Net Income Basis
                                                                                                                                                                                                                                        First                                                                                      Prior to                                                     4.6%                   4.0%            4.6%              4.6%               4.0%           4.0%                   4.0%                     4.0%                                    4.0%
                                                                                                                                                                                                                                                                  $50,000
                                                                                                                                                                                                                                                                                       (First $25,000                                                   1989 Report)

                                                                                 1972-2013 Schedule of Franchise Tax Rates, Litter Tax Rates, Interest and Penalty
                                                                                                                                                                                                                                                                                                                                                                    Fee                         $150                   $50             $150              $150               $50            $50                    $50                      $50                                     $50
                                                                                                                                                                                                                                                                                                               Minimum

                                                                                                                                                                                                                                                                         Ending
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            1/1/80–7/14/80                                                                                              Prior to 1979
                                                                                                                                                                                                                                              Taxable Year                                            On or Between                                                 Dates Shown                 1/1/82–12/31/82        1/1/81–11/14/81 11/15/81–12/18/81 12/19/81–12/31/81                 7/15/80–12/18/80              12/19/80–12/31/80                1/1/79–12/31/79

                                                                                                                                                                                                                                                                                                                                                                                                                1983   1982                                                 1981                                                           1980                                                                                                                     Effective for taxable years ending after 6/30/83, the surtax is only applicable if the net income basis exceeds the                                                                                                                    net worth basis.                                                                                                                                                                                                                                                                                                                                                                                                                                                      For each month or fraction of a month that the Ohio Corporation Franchise Tax Report (form FT 1120) was de-                                                                                                                           linquent, the corporation is liable for the Failure to File (or timely fi  le) penalty. This penalty is the greater of $50                                                                                                           per month up to $500 or 5% per month (50% maximum) of the net tax due shown on the delinquent report. All                                                                                                                     delinquent reports, including reports which (1) indicate an overpayment or no balance due or (2) an informational                                                                                                           report (FT 1120S), are subject to the “Failure to File” penalty.                                                                                                                                                                                                                                                                       In addition to the above penalty, there is also a penalty for failure to pay (or timely pay) the tax computed on                                                                                                              the delinquent report. For report years 2003 and forward, the penalty is not to exceed 15% of the delinquent                                                                                                            payment. For report years 1988-2002, the penalty equals twice the interest charged under Ohio Revised Code                            section (R.C.) 5733.26(A).                                                                                                   For additional information on delinquencies, please contact the offi  ce on the delinquency notice.
                                                                                                                                                                                                                                                                                                               Franchise                                            Tax Year                                                                                                                                                                                                       1972-1979                                                                           *                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          **