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 both office locations. Included with the application, a business must also submit the following: a copy of the proposed advertising, the current county Business Tax Receipt, (if applicable, the city tax receipt) a copy of the current inventory, and a listing of goods to be sold. A fee of $50.00 is also required.
Prior to the issuance of the permit, all tangible personal property, and real estate taxes (if applicable) must be paid.