Beauty and Wellness Business Books Cleanup for Texas owners

The deposit comes in on a call

The screen on that call holds the deposit beside the oldest month that is still open, and the practice does not keep a room in the town where the shop is. Calling the footer number reaches the Dallas practice, and it reaches a counter in the reader's town only if that reader is already in our office, which they are not. A stylist, a booth renter, and an owner who works alone can all use the call. The sort is still the service, the bottle, and the tip.

Austin's capitol is the granite dome in the photograph, and that building is the only Texas landmark on this site. The sorting stays on the Dallas call. When a lender's letter asks the shop for an audit, a review, or a compilation, the signature goes to a firm allowed to sign that report, and this practice keeps the deposit. Payday, when the shop already uses a payroll company, stays on that company's login.

The bottle the client carries out

A bottle the client carries home is goods, and an open month does not shove the Texas sales tax date, which is why that retail line has to be named before the figure goes out. The state rate on those goods is 6.25 percent, a local jurisdiction can add up to 2 percent, and the combined rate stops at 8.25 percent inside the sentence that also says this page will not print a city total. The city total is read on the Comptroller rate locator the day the return is prepared. Publication 96-259 is the list of taxable services, and it was not fetched for this page, so a haircut, a facial, and a massage are left unlabeled here. The retail bottle is the line we will put on the goods return.

A seller of those goods applies for a sales tax permit. The permit page says an applicant must be at least 18, and a sole owner, a partner, an officer, or a director without a Social Security number uses Form AP-201 instead of the online application. The letter that arrives after the permit assigns monthly, quarterly, or yearly filing, and we wait for that letter instead of guessing from the size of one deposit. The dollar size behind the letter was not on the pages fetched, so it is not printed here. That letter is the rhythm. A monthly rhythm is due on the 20th of the month after the sales, a quarterly rhythm is due on 20 April or 20 July or 20 October or 20 January, and a yearly rhythm is due on 20 January for the year that just ended. On the 2026 sales and use chart, June is already the 22nd, September is already the 21st, and December is already the 21st, because those three dates absorbed a weekend or a holiday, and every other month on that chart stays on the 20th.

A shop that files and pays on time can take a discount of 0.5 percent of the tax timely reported and paid, a prepayment adds another 1.25 percent, a report after the due date draws a $50 penalty, tax paid 1 to 30 days late draws 5 percent, tax paid after that draws 10 percent, and interest starts on day 61, with the rate left on the Comptroller interest page. The due dates themselves are on the Comptroller due-dates page, and the goods rules are on the sales tax page.

Form 01-339 is the Texas resale and exemption certificate for bottles you buy in order to sell intact. A bottle you already plan to open at the bowl stays a supply, and the certificate is the wrong paper for that unit. The page that sorts a resale purchase from a bowl supply, without a state form number, is resale bottles.

Matched salon months, then the May report

The franchise report is due on 15 May. When that day lands on a weekend or a holiday, the due date is the next business day, and the report still has to be built from salon months that already match the bank. Texas charges the report for the privilege of doing business as a company, which covers a salon company formed in Texas and a salon company formed somewhere else that does business here. Once those months match, we read that report year's row on the franchise page. In 2026 and 2027, a shop at or under $2,650,000 of revenue owes no franchise tax and still prepares Form 05-102 or Form 05-167 unless the skip list says otherwise. Report years 2024 and 2025 keep their own row, $2,470,000 and a pay cap of $450,000, and those two figures are not borrowed into 2026.

Shelf revenue that qualifies as retail or wholesale is figured at 0.375 percent on the long form, and a shop whose matched revenue is the service, neither retail nor wholesale, is figured at 0.75 percent. For 2026 and 2027 the deduction for one person's pay stops at $480,000, read from the same row as the $2,650,000 threshold. W-2 pay can enter that deduction. A 1099 payment stays out, which is the split between employees and booth renters in a lot of shops. The EZ path is available at or under $20 million, its rate is 0.331 percent, and taking it means giving up the margin deductions. When the long form is the one the shop has to file, the four paths are seventy percent of revenue, revenue with the cost of goods sold removed, revenue with pay removed, and revenue with a million dollars removed. The cost path belongs to the bottles. A haircut usually cannot use it, so the service and the inventory are separated before that path is chosen.

A year with a zero tax line still gets Form 05-102 or Form 05-167 ready, because skipping that short report can forfeit the right to sue or defend in a Texas court. Cutting hair under your own name, with no company ever formed, generally means this report is not yours. Once that same person forms a limited liability company, even as its only owner and the only person at the chair, the report comes back. If an extension is allowed, the payment aims at all of the prior year tax or at 90 percent of the current year. A shop that pays by Webfile or Form 05-164, because it is outside the electronic rule, runs to 15 November. Once the prior fiscal year was $10,000 or more, the payment is electronic, the first extension reaches 15 August, and a second extension reaches 15 November. At $500,000 or more the extension is a TEXNET payment under code 13080, and Form 05-164 stays off that path. Whatever clock makes that payment timely is read on the extensions page the day it is sent. Texas does not tax personal income, so an owner draw on these books is not a state income return.

Texas permission fees, kept off the service line

The Texas Department of Licensing and Regulation prices the shop permission and the person credential on different pages. Those invoices are sorted the same way as any other fee. The place, the person, and the year go on the renewal line, and they stay off the service total and off the tip record. The national pages leave the dollar off because a shop in another state uses another schedule. The dollars below are the Texas schedule checked on 28 September 2026.

A full service establishment and a specialty establishment each cost $78 to apply and $78 to renew, a mini establishment costs $70 to apply and $70 to renew, and a mobile establishment costs $78 to apply and $78 to renew. Each of those permissions runs two years from the issue date. Renew before the expiration date. A late renewal measured from that date costs one and a half times the ordinary fee when the lapse is 90 days or less, twice the fee when the lapse is more than 90 days and less than 18 months, and twice the fee plus executive director approval when the lapse is at least 18 months and less than three years. An application that is still unfinished a year after the department received it is void. The apply page is the establishment application, and the renewal page is the establishment renewal. How the invoice sits in the books, apart from these dollars, is on the renewal page.

A cosmetology operator application is $50, the applicant is at least 17, the course is 1,000 hours at a school the department allows, and that school may clear the person for the written exam after 900 of those hours. A temporary permission printed with the score report lasts 60 days while the two-year permission is mailed. A Class A barber application is also $50 after a 1,000 hour course, with the written exam available after 900 hours, and that permission also runs two years. An esthetician application is $50, a standalone course is 750 hours, and the same page prices the manicurist combination and the hair weaving combination at that same $50 for two years. A manicurist application is $50 after a 600 hour course, and the page also describes an 800 hour manicurist and esthetician course at the same fee and the same two-year term. An eyelash extension specialist application is $50 after a 320 hour course, again for two years. The renewal dollar for each of those person credentials was not on the apply page that was fetched, so no renewal dollar is printed for them here.

A new massage establishment application is $200 and runs two years, and fingerprints are required, while the fingerprint dollar itself is not on that page. The renewal is another $200 for two years, and fingerprints come back at each renewal for a person with more than 10 percent of the profits or capital gains, at least 10 percent of the outstanding stock, or more than $25,000 of fair market value. A massage therapist application is $100 for two years. The therapist renewal is $75 for two years, a human trafficking prevention course approved by the Health and Human Services Commission is part of that renewal, and the fingerprints should be finished at least 30 days before the permission expires. Late therapist renewal uses the same one and a half times and twice the fee bands measured from the expiration date. Whose name is on the check, the person or the shop, is the question on a person's fee.

Employee tips of $20 or more still follow the federal tenth on tips by the tenth. Form 8846 stays a food and beverage credit on the 8846 credit, and a chair tip does not move onto it because the shop is in Texas. The sales tax date and the franchise date sit on top of the open month. They do not close it.

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