Apple Growth Partners

The Ohio Commercial Activity Tax is Changing — Are You Ready?

The Ohio legislature passed House Bill 33 in July of 2023, and arguably the most significant piece of tax legislation was changes to the Ohio Commercial Activity Tax (CAT). In essence, while the changes do not eliminate the CAT, they effectively will result in most small businesses exempted from the tax over the next couple of years.


What Can We Expect from the M&A Market in 2024?

As we get settled into 2024, one area that all business leaders continue to monitor closely is what the merger and acquisition (M&A) market will reveal after about eighteen months of uncertainty and wavering expectations. With inflation leveling, potential federal rate cuts in our future, and a presidential election year upon us, there is a lot to evaluate and consider as businesses look to jump into the M&A waters once again.


What’s Ahead for the Car Wash Industry in 2024?

The Carwash Industry remains one of the most dynamic and changing business environments in the service sector as we head into 2024. Over the past several years, the industry has grown exponentially due to the customer demand for higher convenience, the rise of the subscription service business model, a variety of ownership models leading to increased growth and economies of scales, and technology advancements to increase overall customer demand.