Region: South

Texas replaces the traditional annual report with a yearly Franchise Tax filing, required by May 15 every year even if your LLC owes nothing.

Virginia LLCs pay a simple flat $50 Annual Registration Fee each year by the end of their formation anniversary month.

West Virginia LLCs file a low-cost annual report each year by July 1.

Oklahoma LLCs file a low-cost Annual Certificate each year on their formation anniversary date.

South Carolina is refreshingly simple at the state level (no annual report for pass-through LLCs), but don’t skip your local municipal business license renewal.

Tennessee LLCs face two layers of cost: an annual report fee that scales with member count, and the state’s Franchise & Excise Tax filed separately with the Department of Revenue.

Arkansas LLCs pay a flat $150 franchise tax each year, due May 1, combined with the annual report filing.

Delaware skips the traditional annual report in favor of a flat $300 Annual LLC Tax due every June 1, regardless of business activity.

DC LLCs file a $300 Biennial Report every two years and should review whether the Unincorporated Business Franchise Tax applies based on DC-source gross receipts.

Florida LLCs file a single annual report by May 1. Miss the deadline and the state adds a $400 late fee on top of the base cost.