All corporations must file biennial occupation tax reports in even numbered years and all limited liability companies must file biennial reports in odd numbered years. The reports are mailed to the registered agent on record on or about December 15th prior to the reporting year. The corporate occupation tax report is due March 1 and is delinquent April 15 of the reporting year. The limited liability company biennial report is due April 1 and is delinquent June 2 of the reporting year. Failure to pay the tax or fee and submit the report as required by law will result in administrative dissolution. Every year, thousands of entities are dissolved for failing to comply with the law. To ensure that you receive the required biennial report and notice to file and avoid administrative dissolution, make sure to keep the registered agent information current with the Secretary of State.