LLCs with between $150,000 and $1 million in gross receipts pay $150. LLCs with $1,000,000+ in gross receipts file and pay returns on a quarterly basis, If you form an LLC during the second half of the year, your first year's CAT is $75. If your taxable gross receipts total more than $1,000,000 but less than $2,000,000, you pay an $800 minimum tax. If your taxable gross receipts total more than $2,000,000 but less than $4,000,000, you pay a $2,100 minimum tax. If your taxable gross receipts exceed $4,000,000, you pay a $2,600 minimum tax. You also pay a 0.26% tax rate on all gross receipts beyond $1,000,000 (0.26% x (Taxable Gross Receipts - $1 Million)) LLCs with less than $150,000 in gross receipts do not pay this tax