The report is new because the entity is new. The sales-tax rate is not new, and it is not a transit rate.
Allen's combined rate is a full 2% of city tax on top of the state 6.25%, with no transit line on the Comptroller file. A first-year studio can still get the franchise report, the sales-tax return, and the membership money tangled, because all three showed up in the same season.
Allen is in Collin County. Combined sales tax on the Comptroller file is 8.25%. The city rate is 2%. No transit component is listed. No special-purpose district is listed. State sales tax of 6.25% plus the 2% city tax equals the combined 8.25%. Nothing unnamed is hiding between those figures. Collin CAD receives the business personal property rendition. Mark April 15. Follow Collin CAD's instructions for the date that decides what goes on the list. A franchise (margin) tax report is due May 15 even for a company that may owe nothing. The no-tax-due threshold is real and the dollar figure is deliberately not copied here. Texas does not levy a personal income tax. Sales tax, if you have a permit, is still remitted on a monthly, quarterly, or yearly rhythm set by volume. A first year that collected memberships up front fits the fitness and gym cleanup site: dues you still owe the member are not the same as dues you have earned. That is the shape of the mess, not a statement about Allen's business mix. The industries page is the rest of the map.
The formation papers felt like the hard part. You do not need a lecture on entities. You need the two reports kept from eating each other. May 15 is the franchise report. Owing no tax is a possible outcome because a threshold exists. It is not a reason to skip reading the instructions. This page will not hand you the dollar cutoff. The Comptroller's instructions for the report year will. Put the report on the list even if you expect it to be a short one. Next to that, look at how members paid you. An annual membership that hit the bank in March is cash. It is not automatically March's sales. A profit and loss that counts the whole March swipe as March sales will show a huge March and an empty summer. The franchise report, when it asks about revenue, will inherit whichever mistake you leave in place. Allen's sales-tax math, if a taxable sale actually happened, is the simple kind. There is no Dallas MTA slice to peel off. Do not 'correct' a clean Allen ticket by adding a transit line you saw on a Dallas receipt. The fact block above has no transit line. Do not copy a rate from a Collin County neighbor that has a special district. Allen's line does not have one. Send the formation date, the franchise notice if you have it, the membership agreement or the screen that shows what the member bought, and the sales-tax returns filed since opening if any exist. The first pass separates cash that is still owed as access from cash that is earned, and it checks that any sales tax you did charge used 8.25% with a 2% city piece and no invented transit piece. You get a one-page map: what is earned, what is still owed to members, what sales tax was collected, and whether the May 15 report has a revenue number that matches that map. The map comes back in time to file the report, not as a postmortem in June. The books can be a month old and still worth sending.
Memberships, chargebacks, and money that is not yet earned are written out on the fitness guide.
Fitness studio or gym books cleanup
If you do not sell access by the month, use the industry list and pick the mess you do have.
For the May 15 report itself, book a time and send what you have filed so far.