Texas small business compliance calendar for 2027
By the Fair Permits licensing team · Updated · 4 min read
Short answer
The fixed 2027 dates most Texas small businesses track are: February 1 (W-2, W-3, 1099-NEC, Form 940, fourth-quarter 941 and TWC report, and property tax bills, all moved from January 31, a Sunday), the 20th of each month for sales tax returns, April 15 for property renditions, May 17 for the franchise tax report and Public Information Report, and November 30 for coin-operated machine licenses. Permits like TABC, lottery, food and UST certificates renew on their own dates.
At a glance
Franchise tax report and Public Information Report
- Issued by
- Texas Comptroller of Public Accounts
- Government fee
- No filing fee. Tax is owed only above $2.65 million in revenue (2026 and 2027 reports).
- Typical time
- Due May 15 each year; an extension is possible.
- Renewal
- Every year.
Sales and use tax permit
- Issued by
- Texas Comptroller of Public Accounts
- Government fee
- $0. The Comptroller can ask for a security deposit in some cases.
- Typical time
- Often same day when we file in person; about 2 to 3 weeks online. The paper permit arrives by mail about a week later.
- Renewal
- Does not expire while the store operates. Returns are due on time even with no sales.
Coin-operated machine license and decals
- Issued by
- Texas Comptroller of Public Accounts (plus city or county game-room rules)
- Government fee
- Registration certificate $150 a year (your own machines at your own store) or general business license $200 to $500, plus $60 per machine (prorated by quarter in the first year).
- Typical time
- Renewals are due by November 30 every year.
- Renewal
- Yearly, by November 30.
Fees and times as published by each agency (checked November 10, 2026). We confirm them again when we file.
Every month
- 20th: Texas sales and use tax return for monthly filers, covering the previous month. Due even with no sales. When the 20th falls on a weekend or holiday, it moves to the next business day.
- Federal payroll tax deposits on the monthly or semiweekly schedule the IRS assigned you.
Month by month
| 2027 date | What is due | Filed with |
|---|---|---|
| Wednesday, January 20 | Sales tax: December monthly, fourth-quarter quarterly and 2026 yearly returns | Texas Comptroller |
| Monday, February 1 | W-2s to employees and W-2/W-3 to the SSA; 1099-NEC to contractors and the IRS; Form 940; fourth-quarter Form 941 | IRS / SSA |
| Monday, February 1 | Fourth-quarter unemployment tax report and payment | Texas Workforce Commission |
| Monday, February 1 | 2026 property tax bills, last day before penalties | County tax office |
| Monday, March 15 | Federal returns for S corporations (1120-S) and partnerships and multi-member LLCs (1065) | IRS |
| Thursday, April 15 | Business personal property rendition (inventory, equipment, furniture) | County appraisal district |
| Thursday, April 15 | Calendar-year C corporation returns (1120) and individual returns | IRS |
| Tuesday, April 20 | Sales tax: first-quarter quarterly returns | Texas Comptroller |
| Friday, April 30 | First-quarter Form 941 and TWC report | IRS / TWC |
| Monday, May 17 | Franchise tax report and Public Information Report (May 15 is a Saturday) | Texas Comptroller |
| Tuesday, July 20 | Sales tax: second-quarter quarterly returns | Texas Comptroller |
| Monday, August 2 | Second-quarter Form 941 and TWC report (July 31 is a Saturday) | IRS / TWC |
| Wednesday, October 20 | Sales tax: third-quarter quarterly returns | Texas Comptroller |
| Monday, November 1 | Third-quarter Form 941 and TWC report (October 31 is a Sunday) | IRS / TWC |
| Monday, November 15 | Extended franchise tax reports | Texas Comptroller |
| Tuesday, November 30 | Coin-operated machine licenses and decals for 2028 | Texas Comptroller |
About the April 15 rendition. Since January 1, 2026 (House Bill 9), the first $125,000 of a business's personal property value is exempt from property tax. A business whose property is worth $125,000 or less can choose not to render, but it still has to file a rendition or report by April 15 certifying that the value is under $125,000. A late or missing rendition can cost a 10% penalty, and an extension to May 15 is available on written request.
Federal dates assume a calendar tax year. Companies on a fiscal year shift their federal return dates accordingly; the Texas franchise tax date does not move.
Renewals that run on your own dates
These do not share one statewide date. Each runs from when it was issued, so put each one on the calendar when the permit arrives:
- TABC permit: every 2 years; renew from 30 days before expiry. See the TABC guide.
- Texas Lottery license: every 2 years, $15 per location.
- Food establishment permit: yearly in Houston.
- UST delivery certificate (TCEQ): yearly, at least 30 days before it expires.
- Fuel pump registration (TDLR): every 2 years, with a pump performance review at least every 2 years.
- Assumed name certificate: up to 10 years.
- SNAP authorization: reauthorization about every 5 years.
Coming in 2028
Texas tobacco and e-cigarette retailer permits all expire on May 31, 2028. Nothing is due for them in 2027, but stores should budget for the $180 tobacco and $90 e-cigarette renewals. See tobacco and e-cigarette permits.
Keeping track
A store with beer and wine, lottery, tobacco and food sales tracks more than a dozen dates a year across seven agencies. Missing one rarely costs much on its own, but a missed franchise tax report can forfeit the company's right to do business, and a lapsed TABC permit means starting a new application. Fair Entities keeps each company's deadlines in one place and reminds the owners before they come due.
Frequently asked questions
When is the Texas franchise tax report due in 2027?
Monday, May 17, 2027, because May 15 falls on a Saturday.
When are Texas sales tax returns due?
On the 20th day of the month after the reporting period: monthly filers every month, quarterly filers on January 20, April 20, July 20 and October 20, and yearly filers on January 20. Weekend and holiday dates move to the next business day.
When are W-2s and 1099s due in 2027?
Monday, February 1, 2027, because January 31 falls on a Sunday. That covers W-2s to employees, W-2 and W-3 to the Social Security Administration, and Form 1099-NEC to contractors and the IRS.
When do Texas coin-operated machine licenses renew?
By November 30 every year. In 2027 that is Tuesday, November 30.
When do Texas tobacco permits expire next?
May 31, 2028. Texas tobacco and e-cigarette retailer permits all expire on May 31 of even-numbered years.
Sources
- Texas Comptroller: franchise tax
- Texas Comptroller: sales and use tax
- Texas Comptroller: coin-operated machine tax
- IRS: Publication 509, Tax Calendars
- Texas Workforce Commission: tax report and payment due dates
- Texas Comptroller: taxable property renditions are due April 15 (publication 98-466)
- Dallas Central Appraisal District: 2026 rendition notice (HB 9 $125,000 exemption)
This guide is general information about Texas government filings, not legal advice. Agencies change fees and rules; check the official source or ask us before you rely on a figure.
Related guides
- Texas franchise tax and the Public Information Report: who files and whenEvery Texas LLC and corporation files with the Comptroller by May 15. The $2.65 million no-tax-due threshold, the PIR, the first report, penalties and forfeiture.
- How to get a Texas sales and use tax permitWho needs a Texas sales tax permit, what it costs ($0), the AP-201 application, how long it takes, the security deposit, and the returns that follow.
- Texas coin-operated machine licenses and decals: due every November 30Which Texas businesses need a Comptroller coin-op license, the $150 registration certificate vs $200 to $500 general license, $60 decals, and game room rules.
- What permits do you need to open a convenience store in Texas?Every permit a new Texas convenience store files, which agency issues each one, the government fees, and the order to file them in so nothing stalls.