A Delaware LLC pays a flat $300 annual tax to the Secretary of State for each calendar year, from the year it was formed - due June 1 of the next year and payable from April 1. There is no annual report. Late, it adds a $200 penalty and interest of 1.5% a month on the tax and penalty, and the LLC is no longer in good standing: the Division of Corporations will not file its documents and it cannot sue in a Delaware court. Three years unpaid and its certificate of formation is cancelled.
Every Delaware LLC keeps a registered agent with an address in Delaware, for legal papers and the State's notices. Keep it current: a performer or studio living elsewhere hears about the annual tax through the agent.