Florida annual report and taxes for a food truck
What does a Florida food truck business have to file every year?
A Florida food truck LLC files an annual report every spring
Every Florida LLC files an annual report with the Division of Corporations. It is due between January 1 and May 1, and it costs $138.75.
The report keeps the LLC active. It keeps the state's public record of your business current.
The first report is due in the year after formation. The division emails a reminder to the address on the original filing, so keep that address working.
| Entity | Filing window | Fee | Late fee after May 1 |
|---|---|---|---|
| LLC | January 1 to May 1 | $138.75 | $400 |
| Profit corporation | January 1 to May 1 | $150 | $400 |
$138.75Every Florida LLC must file an annual report between January 1 and May 1 to stay active, and the fee is $138.75. — Florida Department of State, Division of Corporations, retrieved 2026-09-27
$150A Florida profit corporation's annual report costs $150, with a $400 late fee added after May 1. — Florida Department of State, Division of Corporations, retrieved 2026-09-27
The Florida $400 late fee cannot be waived
File after May 1 and the state adds a $400 late fee. There is no provision to waive it.
That fee is larger than the food truck license itself. It is the costliest date on this calendar to miss.
File in January or February. The fee is the same on the first day of the window as on the last.
$400A $400 late fee is added to a Florida LLC annual report filed after May 1, and there is no provision to waive it. — Florida Department of State, Division of Corporations, retrieved 2026-09-27
Florida corporate income tax reaches corporations, not default LLCs
Florida's corporate income tax is 5.5 percent, after a $50,000 exemption. It applies to corporations and to LLCs taxed as corporations.
A single-member LLC taxed by default does not file its own Florida corporate return. Its income flows to the owner's federal return.
If a corporation owns the LLC, the corporation files and reports the LLC's income. That is rare for a one-truck business.
5.5%Florida corporate income tax is 5.5 percent after a $50,000 exemption, and LLCs classified as corporations must file returns. — Florida Department of Revenue, retrieved 2026-09-27
A single-member LLC disregarded for federal tax purposes does not file a separate Florida corporate income tax return. — Florida Department of Revenue, retrieved 2026-09-27
Federal self-employment tax on food truck profit
Profit from a sole proprietorship or default LLC carries federal self-employment tax. The rate is 15.3 percent.
That covers Social Security at 12.4 percent and Medicare at 2.9 percent. It applies once net self-employment earnings reach $400.
Food trucks have lumpy seasons. Set aside part of each good weekend so the quarterly estimate is not a surprise. The entity comparison covers the S corporation election some owners use once profit is steady.
15.3%The federal self-employment tax rate is 15.3 percent, and it is owed when net earnings from self-employment are $400 or more. — Internal Revenue Service, retrieved 2026-09-27
The other recurring Florida filings on a food truck calendar
The annual report is one of several dates. The rest come from the food license, sales tax and your trade name.
Put them all on one calendar at the start of the year. The table lists each, with its source page on this site.
Your food license date depends on your county's district. Your sales tax frequency depends on how much tax you collect.
| Filing | When | Covered on |
|---|---|---|
| LLC annual report | January 1 to May 1 | This page |
| Food truck license renewal | District date, once a year | Renewal and inspections |
| Sales tax return | Due 1st, late after the 20th | Sales tax on food truck sales |
| Fictitious name renewal | Before December 31 of the fifth year | Business setup |
fifth yearA Florida fictitious name registration remains in effect until December 31 of the fifth year. — Florida Department of State, Division of Corporations, retrieved 2026-09-27
Push the first Florida report back if you form late in the year
Forming in November or December can cost you a report the following spring. You can avoid it with an effective date.
Add an effective date of January 1 of the coming year to the articles. The first report then comes due a year later.
This only helps if you do not plan to trade before January 1. Otherwise form now and file the report. The setup sequence covers the filing itself, and renewal and inspections covers the food license date.
A Florida LLC formed late in the year that sets a January 1 effective date for the coming year delays its first annual report until the following calendar year. — Florida Department of State, Division of Corporations, retrieved 2026-09-27
Questions
When is my Florida LLC's first annual report due?
In the calendar year after the LLC is formed, between January 1 and May 1. An LLC formed late in the year can set a January 1 effective date so the first report is not due until the year after that.
Can the Florida annual report late fee be waived?
No. The Division of Corporations adds a $400 late fee to LLC and profit corporation annual reports filed after May 1, and it states there is no provision to waive the late fee.
Does my single-member food truck LLC file Florida corporate income tax?
Not by default. A single-member LLC disregarded for federal tax purposes does not file its own Florida corporate income tax return. An LLC that elects to be taxed as a corporation does.