Filing requirements

You are required to submit your quarterly report for every quarter in your licensing period even if you have no business, your business closes or is sold, or you surrender your license. You can see additional filing information on the Filing and amending your quarterly report page.

Filing and payment due dates

Quarterly licensing reports and fees are due the last day of the month following the end of a calendar quarter, as shown below.

• January 1 - March 31 due April 30
• April 1 - June 30 due July 31
• June 1 - September 30 due October 31
• October 1 - December 31 due January 31

When the due date falls on a weekend, the next business day is considered timely for filing and payment.