Tamiami Marine Canvas has twelve Florida sales-tax dates in 2026, no Florida income-tax date, and three of them sit on a weekend the Department's page only answers for paper filers

The moment

Tamiami Marine Canvas is a shop in Punta Gorda, Florida, that sews and repairs boat covers, bimini tops and cushions. Ines Valcourt bought it in 2017. It has three W-2 employees besides Ines, it is taxed as an S corporation, and it collects Florida sales tax on the canvas and cushions it sells. It is the fifth of October. The slow weeks of the season are here, and Ines is writing the shop's dates for the next twelve months on one sheet.

What they did instead

Ines's habit was the 20th. Sales tax, the 20th, every month, as soon as the bookkeeper has closed the month. That is nine months out of twelve in 2026. June 20 is a Saturday, and September 20 and December 20 are Sundays. In those three months the habit has no business day to land on, and the cost of guessing wrong is a late return on tax the shop already collected at the counter. Ines also read "due the 20th" as the due date. It is not what Florida's page says, as the next section shows.

The questions a CFO asks first

1. How many Florida dates does the shop have in the next year, and does any of them share a day with something else?
2. What does Florida say about a 20th that lands on a weekend, and does that answer apply to the way this shop files?
3. What changes if Florida has the shop on a quarterly schedule, or on one the tool does not date?
4. Florida has no personal income tax. Does that mean sales tax is the shop's only Florida tax?

The arithmetic, shown

Six engine runs, all through the tool's own engine, all built on Tamiami's profile: an S corporation, three W-2 employees, no 1099 contractors, Florida as the state, registered to collect Florida sales tax.

Scenario one: monthly, the schedule the shop is on. The Department of Revenue's sales-tax page says

> Sales and use tax returns and payments are due on the 1st and late after the 20th day of the month following each reporting period. If you file paper returns and the 20th falls on a Saturday, Sunday, or state or federal holiday, your return and payment are considered timely if postmarked or hand-delivered on the first business day following the 20th.

The tool applies it as a formula. It returns twenty-four dated line items. Twelve are Florida sales-tax returns, dated 2026-01-20 first and 2026-12-21 last. The other twelve are federal: the S corporation's own Form 1120-S on March 16, 2026 (March 15 is a Sunday), the owner's Form 1040 on April 15, the owner's four estimates, four Form 941 payroll returns, Form 940 and the W-2s. There is not one Florida income-tax line, and the tool says why:

> Florida has no state personal income tax — Personal income tax does not appear anywhere on the Department of Revenue's own list of the 20 taxes and fees it administers. There's no state income-tax line in this calendar because there isn't one to invent.

Nine of the twelve dates are the 20th. Three are not. The return for May is due Monday June 22, the return for August is due Monday September 21, and the return for November is due Monday December 21. Those are the three weekend months.

Here the tool and the page differ in what they cover. The Department's sentence gives the extra business day to "paper returns". It says nothing in that sentence about returns filed any other way. The tool moves the date for every filer. So for the three weekend months there are two readings: Friday June 19, Friday September 18 and Friday December 18 if the grace does not apply to the way the shop files, Monday June 22, Monday September 21 and Monday December 21 if it does. A return filed on the Friday is on time under both. The tool does not know how Tamiami files, and the Department's page, as the tool quotes it, does not settle it. Ines's account with the Department does.

The first date on the sheet, January 20, has already passed. It was the return for December 2025. The sheet has twelve Florida dates and the year has a thirteenth: the return for December 2026, due January 20, 2027, is not on it. In the quarterly run below the tool says so in a note. In the monthly run it says nothing. It is one more line for the wall.

The crowding is none. Each of the twelve Florida dates is the only item on its day. The federal dates sit elsewhere: February 2 carries three items, the fourth-quarter Form 941, Form 940 and the W-2s, and March 16, April 15, June 15, September 15 and January 15 each carry a single federal item.

Scenario two: the same shop on the quarterly schedule. The tool returns fifteen items, three of them Florida: April 20, July 20 and October 20, a Monday, a Monday and a Tuesday, so no weekend question. It adds

> The Q4 2026 quarterly return (due January 2027) isn't listed — this run only checked 2026 dates, which doesn't cover January 2027 yet.

The Florida page says each return is due "following each reporting period" and does not name a threshold for who is monthly and who is quarterly. The tool does not either. It asks.

Scenario three: a schedule the tool does not date. If the shop is semiannual, annual or not sure, the tool returns twelve items, all federal, and no Florida date. It says

> This tool doesn't compute a specific date for a semiannual, annual, or "not sure" sales-tax filer.

and prints the Department's sentence with a pointer to its page.

Scenario four: the frequency not yet confirmed. With everything else answered and the filing frequency left blank, the tool does not guess. It returns a named refusal: missing: ["how often Florida has this business file sales tax"]. Nothing computes until there is an answer.

Scenario five: the identical profile as a calendar-year C corporation. The tool returns twenty-four items, the same count as the S corporation, but not the same ones. Federal Form 1120 and four Form 1120-W deposits arrive in place of the Form 1120-S, the owner's Form 1040 and the owner's four estimates, and one Florida line appears that the S corporation did not have: Florida Form F-1120, dated 2026-05-01, a Friday. The Department's rule reads, in part

> Generally, Florida Form F-1120 is due the later of: for tax years ending June 30, the 1st day of the 4th month following the close of the tax year, or for all other tax year endings, the 1st day of the 5th month following the close of the tax year

The twelve Florida sales-tax returns do not change. Mark the tax year as not calendar-year, or as unconfirmed (scenario five b), and the tool returns eighteen items: the five corporate federal dates vanish, and the Florida F-1120 goes with them, replaced by a note that the same rule applies to the corporation's own year. The twelve sales-tax returns stay.

What changed

Ines has twelve Florida dates on the same sheet as the federal payroll and estimated-tax dates, and none crowds another. The numbers to watch are three and one. Three dates are weekend 20ths, and what the Department says about them covers paper returns. One return, January 20, 2027, is a real date that the monthly run leaves off. The twelve go on the wall, the thirteenth goes on beside them in pencil, and the three weekend months get the Friday before, or a call to the Department.

What the tool will not do

It will not decide which schedule the shop is on, or whether the paper-return sentence applies to the way the shop files. It will not compute the tax owed on any return. It does not know about a state or federal holiday that falls on a 20th: it moves weekends only. And for Tamiami specifically, the sheet is shorter than the real year in one way the tool does not announce. For an S corporation it shows no Florida entity-level return. That is silence, not a statement that none is due, and the tool did not check what Florida requires of an S corporation. The Department's own list has twenty taxes and fees on it. The tool dates two of them, sales tax and the corporate income tax return, and only the second for a calendar-year C corporation. It will not know about an extension, a payment plan or a penalty already assessed on any date above. This tool supports a named list of states, which the state picker in the tool shows, and every line above is the plain due date for the entity type it was told about.