What happens if my Louisiana LLC stops operating after a hurricane?

If you haven't filed the annual report, the state will eventually revoke your LLC's charter. Louisiana calls it involuntary dissolution. Once that happens you lose the liability shield, meaning creditors could come after you personally for debts incurred while you were still operating. But if you had no debts, it's mostly a non-issue.

Personal liability only applies if you personally guaranteed something. Did you sign a lease or equipment loan personally? If so, the LLC dissolving doesn't wipe that out.

You said you haven't paid franchise tax in a couple years. Louisiana can assess penalties and interest on that, and they don't just forget about it. Even after dissolution, the state can come after the LLC's assets (if any) and potentially the members if there was fraud or commingling. But for a small landscaping LLC, they might not bother.

Commilinging is a factor courts look at for piercing the veil, but if there's no lawsuit and no creditors chasing you, it's probably moot. The bigger issue is the franchise tax bill. You might want to formally dissolve to stop the penalties from accruing. File the articles of dissolution with the Secretary of State.

Just file the dissolution. It's a form and a fee. Cheaper than letting it hang out there. I did it for my LLC after Katrina and it was painless.

If you formally dissolve, you still have to file final tax returns and pay any outstanding franchise tax. The state doesn't waive that just because you dissolve. But at least you stop the bleeding.

Also, if you had any employees, make sure you closed your LWC account and paid any unemployment taxes. That can come back to bite you personally if not handled.