Going Out of Business / Fire Sale

Any individual or business that wishes to conduct or advertise a "Fire Sale" or "Going Out of Business Sale" , or any liquidation sale, (Any sale the public would believe, that upon disposal of all stock of goods on hand, the business will cease and be discontinued.) is required by the State of Florida (Florida Statute 559.20) to apply, and purchase a Going Out of Business Permit.

Going Out of Business/Fire Sale applications are available at the Tax Collector's Main Office.

Included with the application shall be a copy of the proposed advertising, the current county Local Business Tax Receipt, (if applicable, the city occupational license) and a copy of the current inventory, listing goods to be sold. The fee required is $50.00 (Fifty Dollars). If an application is disapproved, such payment would be retained as, and for the cost of investigating the statements contained in such application, and the applicant.

Prior to the issuance of the permit, all tangible personal property, and real estate taxes, (if applicable) must be paid. The permit is valid for a period of not more than 60 consecutive days, counting Sunday, and any legal holiday, following the issuance thereof.

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Information Guide for New Business Owners Local Business Tax Frequently Asked Questions Going Out of Business / Fire Sale Online Payment