Annual taxes and filings for a California med spa
What annual taxes and filings does a California med spa have to keep up with?
Four recurring obligations keep a med spa in good standing
A California med spa's entities owe the $800 minimum tax, a Statement of Information on a fixed cycle, a biennial fictitious name permit renewal, and sales tax returns if they sell products.
Each runs on its own calendar, set by a different agency: the Franchise Tax Board, the Secretary of State, the Medical Board and the CDTFA. None of them sends a reminder that can be relied on, and at least one of them attracts misleading private solicitations. The table below puts the four side by side for a two-entity structure.
The formation side of each of these is in the setup guide. This page covers what happens every year after.
| Obligation | Agency | Medical corporation | Management LLC |
|---|---|---|---|
| Minimum tax | Franchise Tax Board | $800 a year from year two | $800 a year from year one |
| Statement of Information | Secretary of State | $25 every year | $20 every two years |
| Fictitious name permit renewal | Medical Board | $50 every two years | Not applicable |
| Sales and use tax returns | CDTFA | If it sells retail products | If it sells retail products |
California stock corporations must file a Statement of Information every year before the end of the calendar month of their original registration date. — California Secretary of State, retrieved 2026-09-27
The $800 minimum franchise tax, and when it starts
Every California corporation and LLC owes at least $800 a year to the Franchise Tax Board, with a first-year exemption only for a newly incorporated corporation.
Revenue and Taxation Code 23153 sets the corporate minimum and the first-taxable-year exemption for corporations formed since 2000. For the LLC annual tax, section 17941 makes the payment due on or before the 15th day of the fourth month of the taxable year, and its first-year exemption covered only LLCs formed from 2021 through 2023.
The minimum is owed whether or not the entity earns anything. A dormant management LLC that was formed for a plan that never went ahead still owes $800 a year until it is formally cancelled.
$800Revenue and Taxation Code 23153 sets an $800 minimum franchise tax and exempts a corporation formed on or after 1 January 2000 for its first taxable year. — California Legislative Information, retrieved 2026-09-27
15th day, 4th monthThe California LLC annual tax is due on or before the 15th day of the fourth month of the taxable year. — California Legislative Information, retrieved 2026-09-27
The Statement of Information cycle differs by entity
The medical corporation files a Statement of Information every year for $25, and a management LLC files every two years for $20; both file their first within 90 days of formation.
The Secretary of State sets each entity's filing period as a six-month window tied to the month it was formed. It also says an updated statement should be filed whenever the information changes between statutory periods, which for a med spa most often means a new officer, a changed address, or a new agent for service of process.
Failure to file can bring Franchise Tax Board penalties and eventually suspension or forfeiture. A suspended medical corporation is a serious problem for a practice that is still seeing patients, so treat this as a hard deadline.
The Secretary of State states that failing to file a required Statement of Information may result in Franchise Tax Board penalties and suspension or forfeiture. — California Secretary of State, retrieved 2026-09-27
$25 / $20The Statement of Information fee is $25 for California stock corporations and $20 for limited liability companies. — California Secretary of State, retrieved 2026-09-27
The fictitious name permit renews every two years
The Medical Board fictitious name permit must be renewed every two years for $50, and a renewal paid more than 30 days late costs an extra $20.
Renewals take six to eight weeks to process, according to the Board, so send the renewal well ahead of the expiry date. Business and Professions Code 2415 subjects the permit to the Board's license renewal rules, which means a lapsed permit leaves the practice advertising under a name it is no longer authorised to use.
That links the renewal to the advertising rules: an ad under a lapsed name is the same problem as an ad under a name never approved. The advertising side is on the advertising rules page, and the permit itself on the fictitious name permit guide.
$50The Medical Board's fictitious name permit renews every two years for $50, with a $20 delinquent fee, and renewals take six to eight weeks to process. — Medical Board of California, retrieved 2026-09-27
Sales tax applies to the retail shelf, not to the permit alone
If the practice sells take-home skincare or other products at retail, it needs a seller's permit from the CDTFA and must then report and pay the sales tax it collects.
The CDTFA requires a seller's permit for anyone doing business in California who sells or leases tangible personal property subject to sales tax at retail. Registration is free. The permit is for the product sales; keep treatments and retail products on separate invoice lines so the returns are straightforward.
Decide at formation which entity makes retail sales. If the management LLC runs the retail shelf, it holds the permit; if the medical corporation does, it does.
The CDTFA requires a seller's permit for anyone doing business in California who intends to sell or lease tangible personal property subject to sales tax at retail. — California Department of Tax and Fee Administration, retrieved 2026-09-27
Put every deadline in one calendar on the day each entity is approved
The practical fix for four agencies on four cycles is one calendar with every date entered the day each entity or permit is approved, owned by one named person.
Enter the 90-day first Statement of Information, the annual or biennial repeat, the permit renewal date less eight weeks, and the minimum tax due date. The Cal/OSHA exposure control plan also needs an annual review, covered on insurance and workplace safety, and it belongs in the same calendar.
A shareholder change also starts a clock: Corporations Code 13407 gives 90 days to transfer a disqualified shareholder's shares. Add that rule to the calendar notes so nobody has to look it up under pressure.
Cal/OSHA's bloodborne pathogens standard requires the exposure control plan to be reviewed and updated at least annually. — California Department of Industrial Relations, Cal/OSHA, retrieved 2026-09-27
90 daysCorporations Code 13407 requires a disqualified shareholder's shares in a professional corporation to be transferred within 90 days. — California Legislative Information, retrieved 2026-09-27
Questions
When is the medical corporation's first $800 minimum tax due?
A new corporation is exempt from the minimum franchise tax for its first taxable year under Revenue and Taxation Code 23153, so the $800 minimum applies from its second taxable year.
Do I have to use a paid service to file the Statement of Information?
No. The Secretary of State accepts it directly on bizfile Online for $25 or $20, and has warned about private companies soliciting the filing for a fee nearly ten times higher.
Does a lapsed fictitious name permit affect the corporation itself?
The corporation stays in existence, but the practice loses its approval to practise and advertise under the brand name until the permit is renewed. The entity's standing and the permit's status are separate.