After Forming Your Florida LLC — Ongoing Requirements

Congratulations on forming your LLC in Florida. Filing your Articles of Organization with the Division of Corporations was the first step. Now comes the ongoing work: keeping your LLC in good standing under Chapter 605 of the Florida Statutes and staying compliant with state and local requirements. This guide covers every post-formation obligation, from your annual report to tax requirements.

Table of Contents

1. Annual Report
2. Tax Obligations
3. Business Licenses and Permits
4. Opening a Bank Account
5. Filing Amendments
6. Dissolution
7. Reinstatement
8. Certificate of Status
9. Changing Your Registered Agent

Annual Report

Your Florida LLC must file an annual report with the Division of Corporations through Sunbiz.org every year. This is Florida's most important ongoing compliance requirement.

Key details:

• Fee: $138.75
• Due date: May 1 of each year (filing window opens January 1)
• Late fee: $400 (making the total $538.75 if filed between May 2 and the third Friday in September)
• Consequence of non-filing: Administrative dissolution on the third Friday in September
• How to file: Log in at Sunbiz.org, navigate to your entity, and file the annual report electronically

The annual report is not a financial statement — it is a confirmation filing. You are confirming your LLC's current registered agent, principal address, mailing address, and the names and addresses of members (if member-managed) or managers (if manager-managed). The Division uses this to maintain accurate public records.

Important timing: Unlike many states that use anniversary-date filing, Florida uses a calendar-year system. Every LLC files between January 1 and May 1, regardless of when it was formed. If you formed your LLC in November, your first annual report is due the following May 1.

Missing this deadline triggers a $400 late fee. Miss it entirely through September and the Division will administratively dissolve your LLC.

Tax Obligations

Your Florida LLC has specific tax obligations that depend on how the LLC is structured and how it elects to be taxed:

• No personal state income tax — Florida does not tax individual income. Pass-through LLC income (default for single-member and multi-member LLCs) is not taxed at the state level. This is Florida's biggest advantage for LLC owners.
• Corporate income tax (5.5%) — Only applies if your LLC elects to be taxed as a C-corporation. Under the Florida Income Tax Code (Chapter 220), the current rate is 5.5% on income exceeding the $50,000 exemption.
• Sales and use tax — Florida's state rate is 6%, plus county-level discretionary surtaxes ranging from 0.5% to 2.5% depending on the county (Miami-Dade is 1%, Hillsborough is 1.5%, for example). If your LLC sells taxable goods or services, you must register with the Florida Department of Revenue.
• Tangible personal property tax — Florida levies an annual tax on business equipment, furniture, fixtures, and other tangible assets. You file a DR-405 return with your county property appraiser by April 1 each year. The first $25,000 of assessed value is exempt.
• No franchise tax — Florida eliminated its corporate franchise tax effective January 1, 2021.
• Unemployment tax (reemployment tax) — If you have employees, you owe Florida reemployment tax on the first $7,000 of each employee's wages.

For comprehensive tax guidance, see our tax overview.

Business Licenses and Permits

Depending on your industry and location, you may need additional licenses and permits to operate legally in Florida. Florida does not have a single state-level "business license" — licensing happens at the state agency, county, and city levels.

Common Florida-specific requirements:

• Local business tax receipt — Most Florida counties and municipalities require this (formerly called an "occupational license"). Apply through your county tax collector's office. Fees vary by jurisdiction and business type ($25-$500+).
• Sales tax registration — If selling taxable goods or services, register with the Florida Department of Revenue (no fee to register). You will receive a DR-11 certificate.
• Professional licenses — Regulated professions (contractors, real estate agents, cosmetologists, etc.) are licensed through the Florida Department of Business and Professional Regulation (DBPR).
• Health permits — Food service, childcare, and health-related businesses need permits from the Florida Department of Health or county health department.
• Alcohol and tobacco — Licensed through the Florida Division of Alcoholic Beverages and Tobacco.

Requirements vary significantly by location and industry within Florida. Check with your county and city for local requirements specific to your business location.

Opening a Business Bank Account

A dedicated business bank account is essential for maintaining your LLC's liability protection. Under Florida law, commingling personal and business funds is one of the primary factors courts consider when deciding whether to "pierce the veil" and hold members personally liable.

What Florida banks typically require to open an LLC account:

• Your stamped/filed Articles of Organization (download from Sunbiz.org after filing)
• Your EIN confirmation letter (IRS Form CP575 or SS-4 confirmation)
• Your operating agreement (many Florida banks require this even though the state does not)
• Government-issued photo ID for all signers
• Initial deposit (varies by bank — some Florida credit unions have no minimum)

Florida-specific tip: Your filed Articles of Organization are available for download from Sunbiz.org immediately after processing. This is your official proof of existence — you do not need to wait for a paper document to arrive by mail. Print or save the electronic filing and bring it to the bank.

Filing Amendments

If your LLC's information changes — name, address, management structure, or registered agent — you'll need to file an amendment (Articles of Amendment) with the Division of Corporations through Sunbiz.org.

Common amendments and fees:

• Change LLC name: $25
• Change principal or mailing address: $25
• Change management structure (member-managed to manager-managed or vice versa): $25
• Change registered agent: $25 (filed as a separate form, not an amendment)
• Add or remove provisions from the Articles: $25

All amendments are filed electronically through Sunbiz.org. The filed amendment becomes part of your LLC's permanent public record. Note that changing your registered agent is technically a separate filing from an amendment — see changing your registered agent for that process.

Dissolution

If you need to close your LLC, you must properly dissolve it with the Division of Corporations. Under §605.0714, you file Articles of Dissolution through Sunbiz.org.

Simply stopping operations without filing dissolution means you remain responsible for annual reports and fees. Every year you do not file the annual report, you owe $138.75 plus the $400 late fee — and those amounts accumulate. Properly dissolving ends that obligation.

There are two types of dissolution in Florida:

• Voluntary dissolution — You choose to close the LLC and file Articles of Dissolution ($25 fee)
• Administrative dissolution — The Division dissolves your LLC (usually for failure to file the annual report)

Reinstatement

If your LLC has been administratively dissolved, you may be able to reinstate it by filing for reinstatement through Sunbiz.org. Under §605.0715, you can reinstate within two years of administrative dissolution.

Reinstatement requires:

• Filing the delinquent annual report(s)
• Paying all outstanding annual report fees ($138.75 per year)
• Paying all late fees ($400 per year missed)
• Paying any reinstatement processing fees

This can add up quickly. If your LLC was dissolved for two years, expect to pay over $1,000 in back fees and penalties. See our reinstatement guide for the full process.

Certificate of Status

A Certificate of Status (Florida's equivalent of a "Certificate of Good Standing") proves your LLC is current on all filings and fees. You can obtain one through Sunbiz.org.

Costs:

• Electronic certificate (non-certified): $5
• Certified certificate: $8.75

When you need one:

• Registering as a foreign LLC in another state
• Applying for business loans or lines of credit
• Entering into certain contracts (some counterparties require proof of good standing)
• Opening bank accounts outside Florida

The certificate confirms your LLC's active status as of the date issued. It is not a permanent document — if you need one for a specific transaction, request it close to when you'll use it.

Changing Your Registered Agent

If you need to change your registered agent, file a Statement of Change of Registered Agent with the Division of Corporations through Sunbiz.org. The fee is $25.

Under §605.0114, the change takes effect upon filing. Your new registered agent must consent to the appointment. If you are changing to a professional registered agent service, they typically handle this filing for you.

Reasons to change your registered agent:

• Switching from self-service to a professional registered agent service (for privacy or reliability)
• Your current agent moved out of Florida or is no longer available
• Dissatisfaction with current agent service
• The person serving as your agent no longer wants the responsibility

Compliance Guides

Having trouble staying compliant? These guides address common issues:

• Missed annual report deadline — what to do and what it costs
• Administrative dissolution explained — what happens and how to fix it
• Reinstate a dissolved LLC — step-by-step reinstatement via Sunbiz.org
• Penalties and late fees — current penalty amounts
• Annual compliance checklist — stay on top of requirements

Resources

• Complete fee schedule — all Florida LLC fees in one place
• Forms and documents list — every form you may need
• LLC glossary — key terms explained

FAQ

What happens if I miss my Florida annual report?

A $400 late fee is assessed immediately after May 1. You can still file the delinquent report (with the late fee) through September. On the third Friday in September, the Division of Corporations administratively dissolves any LLC that has not filed. Total cost if late: $538.75 ($138.75 report + $400 penalty). See our late fee guide.

How do I know if my Florida LLC is in good standing?

Search your LLC on Sunbiz.org (sunbiz.org/search). Your entity record shows the current status — "Active" means good standing, "Admin Dissolved/Revoked" means you have a problem. You can also request a formal Certificate of Status ($5 electronic, $8.75 certified) through Sunbiz.org.

Can I change my LLC name without dissolving?

Yes. File Articles of Amendment through Sunbiz.org ($25 fee). The amendment changes the name on your existing LLC — there is no need to dissolve and re-form. Your document number and formation date remain the same.

When do I need to file my first annual report?

Your first annual report is due May 1 of the calendar year following your formation. If you formed in March 2026, your first report is due May 1, 2027. If you formed in November 2026, your first report is also due May 1, 2027. Florida uses a calendar-year system, not anniversary dates.

How much does it cost to maintain a Florida LLC annually?

The annual report fee is $138.75. If you use a registered agent service, add that cost (ours is $99/year). There is no state income tax or franchise tax for pass-through LLCs. Your total minimum annual maintenance is $138.75 — one of the more affordable ongoing costs among US states.