CPA Pasadena AlternativeFilings that follow a loud year
A turnaround does not move the 20th, the rendition, or the May report. Those dates still sit on one calendar.
Ask about a date
The dates that do not care how busy the plant was
Sales tax is due on the 20th of the following month. A turnaround that ends on the 18th still has to be in the right period. We close the month so the return is a report of what happened, not a reconstruction from memory.
The rendition is due 15 April unless a written extension moves it to 15 May. Equipment that arrived for the turnaround and stayed in the yard belongs on that form if it is taxable personal property. Equipment lists are not invented from a picture of the yard.
15 May is the franchise report date, and a turnaround does not push it. Retail or wholesale is 0.375 percent. Everything else is 0.75 percent. The no tax due line for report years 2026 and 2027 is 2,650,000 dollars. A loud year can cross a line a quiet year would miss, so the books have to show which year you actually had.
Estimates sit on top of those dates. A fat quarter that is not in the estimate is how April becomes a surprise. We set the estimate from the year in hand.
A weekend of cash is still a filing
The livestock show packs families into a weekend and the concession cash often hits the bank on Monday. That deposit belongs to the weekend. If it is booked whenever someone gets to it, sales tax and the month both drift.
We are Texans, and a rodeo weekend needs no explanation to us. The wink is the books. Pride in the arena and a deposit that matches the till are allowed to live in the same sentence.
1099s for contract labor that surged during the turnaround are part of the same calendar. Names and amounts that were never collected in the busy week become a January problem. We would rather collect the information while the gate logs are still easy to find.
A one page calendar, not a wall of reminders
We keep four dates in view with the close. The 20th for sales tax. The middle of April for the rendition, unless a written request has moved it. The middle of May for the franchise report. And the estimate dates that follow a quarter that no longer looks like last year.
Each date has an owner on your side and an owner on ours. A date with nobody watching it is how a loud plant month becomes a notice in a quiet one. The calendar is a list of decisions, not a stack of forms for their own sake.
Hotel tax sits on that list only if you rent rooms. Most files we see from this town do not. Sales tax collected is never treated as revenue, even in the week the till was fullest. A rendition is never treated as a depreciation schedule, though the two should be able to sit side by side without contradicting each other.
If a date on this page is the one that has been keeping you up, say which one on the form. We will start there instead of walking the whole year.
A plant that restarts on a Friday does not get a later sales tax date because the weekend was busy. The close is how the Friday and the Monday stay in the right periods.
Tell us which date is closest
You will be talking to the Steven Palmieri practice.