Compliance · Florida

Florida Small Business Compliance Requirements

The state and federal requirements that may apply to a small business or LLC in Florida — registrations, taxes, licenses, and ongoing renewals. Which ones apply to you depends on your entity type and how you operate.

Advisory guide — always verify with the linked official sources. Last reviewed 2026-06-13.

Specific to Florida

12 Florida requirements to know

These come from Florida state agencies. Not all apply to every business — each is labeled with who it applies to. Still figures out which are yours.

Formation & legal

Articles of Organization (LLC)

Applies to: Florida LLCs

Forms your LLC with the FL Division of Corporations (Sunbiz).

One-timeForm CR2E047FL Division of Corporations (Sunbiz)

Official source →

Annual Report

Applies to: Florida LLCs

File the Sunbiz Annual Report by May 1 each year (~$138.75). Missing it brings a $400 late fee and eventual administrative dissolution.

Renews annuallyFL Division of Corporations (Sunbiz)

Official source →

Operating Agreement

Applies to: Florida LLCs

An operating agreement governs your LLC and is strongly recommended even though Florida does not require you to file it.

As needed / situationalFL Division of Corporations (Sunbiz)

Draft — recommended; not filed with the state. Have an attorney review.

Official source →

Articles of Incorporation

Applies to: Florida corporations

Forms your corporation with the FL Division of Corporations (Sunbiz).

One-timeFL Division of Corporations (Sunbiz)

Draft — confirm the correct form/fee with Sunbiz.

Official source →

Annual Report (corporation)

Applies to: Florida corporations

FL corporations file the Sunbiz Annual Report each year to stay active.

Renews annuallyFL Division of Corporations (Sunbiz)

Draft — confirm fee/date with Sunbiz.

Official source →

Statement of Qualification — LLP (FL)

Applies to: Florida LLPs

To be a Florida LLP, file a Statement of Qualification with the Florida Division of Corporations (Sunbiz).

As needed / situationalFL Dept of State — Division of Corporations

File via Sunbiz; confirm the current fee with the FL Division of Corporations.

Official source →

Fictitious Name (DBA) — general partnership (FL)

Applies to: Florida general partnerships using a trade name

A Florida general partnership isn't required to register as an entity with the state, but if you do business under any name that differs from the partners' full legal names, you must register a fictitious name (DBA) with the Florida Division of Corporations under Fla. Stat. §865.09 ($50 fee).

As needed / situationalFL Stat. §865.09 / FL Division of Corporations

Triggered only if your trade name differs from the partners' legal names; confirm the current fee with the FL Division of Corporations.

Official source →

Certificate of Limited Partnership (FL)

Applies to: Florida limited partnerships

To form a Florida limited partnership you must file a Certificate of Limited Partnership with the Florida Department of State, Division of Corporations (online via Sunbiz at sunbiz.org).

As needed / situationalFL Dept of State — Division of Corporations

File via Sunbiz; confirm the current fee with the FL Division of Corporations.

Official source →

Licenses & permits

Sales & Use Tax registration

Applies to: Sellers of tangible goods in FL

Register for sales/use tax with the FL Dept of Revenue (Form DR-1).

One-timeForm DR-1FL Department of Revenue

Official source →

Annual Resale Certificate (DR-13)

Applies to: Buyers reselling goods

Lets you buy inventory tax-free for resale; issued annually by the FL DOR.

Renews annuallyForm DR-13FL Department of Revenue

Official source →

Taxes & finance

Florida Reemployment Tax (RT-6)

Applies to: FL employers

Register with the FL Dept of Revenue and pay Reemployment Tax (RT-6).

Filed quarterlyForm RT-6FL Department of Revenue

Draft — confirm liability with the FL DOR.

Official source →

Workers' compensation insurance (FL)

Applies to: FL employers

Florida generally requires workers' comp at 4+ employees (1+ in construction); thresholds vary by industry.

As needed / situationalFL Dept of Financial Services — Div. of Workers' Compensation

Draft — thresholds vary by industry/headcount; confirm with the FL DFS.

Official source →

Not sure which of these apply to you?

That's the hard part — and it's exactly what Still does. Answer a few questions about your business and Still builds your personalized list: what applies, what's due, and what to verify — then tracks it for you.

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Federal — applies nationwide

Federal requirements that may also apply

  • Copyright registrationCreators of original works
  • FDA Food Facility RegistrationFacilities that manufacture/process/pack/hold food (incl. coffee roasters); no small-business size exemption
  • FDA Prior Notice (imported food)Anyone importing food (e.g. green coffee beans)
  • EIN confirmation letter (CP575)Any business with employees or a separate entity
  • W-9 on file (your business)Businesses paid by clients/payers
  • Federal trademark registrationBrands protecting a name/logo nationally
  • HIPAA Notice of Privacy PracticesPractices handling patient health information that bill/transmit electronically (HIPAA covered entities)
  • Children's Product Certificate (CPC)Makers/importers of products designed primarily for children 12 and under
  • FTC endorsement & #ad disclosureBrands working with influencers/creators
  • CAN-SPAM email complianceBusinesses sending marketing email
  • Importer of record / customs & dutiesBusinesses importing goods from overseas
  • Professional licensing, CE & insuranceLicensed professionals
  • Business insurance (liability, product, E&O)All businesses
  • Cosmetic labeling (FDA / FPLA)Cosmetic / personal-care brands
  • Dietary supplement cGMP (21 CFR 111)Dietary supplement brands
  • Supplement Facts labeling + DSHEA claimsDietary supplement brands
  • Attorney licensing & trust accountingPracticing attorneys
  • Therapist licensing & ethicsLicensed therapists / counselors
  • CPA license & CPELicensed accountants / CPAs
  • Healthcare provider licensingLicensed healthcare providers
  • S-corporation election (Form 2553)Businesses electing S-corp tax treatment
  • S-corporation income tax return (Form 1120-S)S-corporations
  • C-corporation income tax return (Form 1120)C-corporations
  • Partnership return (Form 1065)Partnerships
  • Written partnership agreementMulti-owner partnerships
  • Quarterly payroll tax return (Form 941)Employers with W-2 employees
  • Federal unemployment tax (Form 940 / FUTA)Employers with W-2 employees
  • Annual wage statements (W-2 / W-3)Employers with W-2 employees
  • Employment eligibility verification (Form I-9)Employers with W-2 employees
  • New-hire reportingEmployers with W-2 employees
  • Contractor 1099-NEC + W-9 collectionBusinesses paying independent contractors
  • Cause-marketing / commercial co-venturerBrands advertising that sales benefit a charity
  • Multi-state sales-tax nexusOnline sellers shipping to multiple states
  • Cosmetic safety substantiation & adverse-event reportingCosmetic / personal-care brands
  • FDA cosmetics facility registration & product listing (MoCRA)Cosmetic / personal-care brands
  • Investment adviser registration (Form ADV)Advisers giving securities advice for compensation

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