Going Out of Business
A Going Out of Business Permit must be obtained when a business, in such a manner, as to reasonably cause the public to believe that upon disposal of the stock or goods, will cease operation.
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Permits are issued for 60 continuous days, including weekends and holidays. Permits are neither transferable nor refundable. The following are required to obtain a permit.
- A completed application
- A full inventory
- Fee of $50.00. 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.
- Verification that all Real Estate and Personal Property taxes are paid.
- A copy of the proposed advertisements to be used in the media which include the necessary verbiage.
- Surrender any applicable Business Tax Receipt.
Click here for a complete checklist of items needed for the permit
Failure to comply with these requirements constitutes a second-degree misdemeanor. The State Attorney General's Office will enforce non-compliance.
What the Law requires:
Florida Statute 559.21 Regulation of sales.--
(1) A person may not publish or conduct any sale of the type herein defined without a permit therefore. Such permit shall be issued by the tax collector, upon written application and verified by the person who, or by an officer of the corporation which intends to conduct such sale. Such application shall contain a description of the place where such sale is to be held, the nature of the occupancy, and whether by lease or sublease and the effective date of termination of such occupancy, the means to be employed in publishing such sale. Such application shall further contain, as part thereof, an itemized list of the goods, wares, and merchandise to be offered for sale.
(2) Upon receipt of such application and payment of the fee prescribed in s. 559.23, the tax collector shall examine the same, and may make such investigation as she or he may deem proper. The tax collector shall determine if the person or corporation that intends to conduct the sale owes any taxes with respect to the goods to be offered for sale. The tax collector may not issue a permit to such person or corporation until all delinquent taxes on such goods have been paid. If after such investigation she or he is satisfied as to the truth of the statements contained in such application, the tax collector may issue a license permitting the publication and conduct of such sale on the following terms:
(a) The permit shall authorize the sale described in the application for a period of not more than 60 consecutive days, counting Sundays and legal holidays following the issuance thereof.
(b) The permit shall authorize only the one type of sale described in the application at the location named therein.
(c) The permit shall authorize only the sale of goods described in the inventory attached to the application.
(d) Upon being issued a permit hereunder for a going-out-of-business sale, the permittee shall surrender to the tax collector all other business licenses she or he may hold at that time applicable to the location and goods covered by the application for a permit under this part, which license or licenses shall be transmitted by the tax collector to the licensing authority for cancellation.
(e) Any permit herein provided for shall not be assignable or transferable.
559.23 Fees.--Upon filing an application for a permit to advertise and conduct a sale, or special sale, the applicant shall pay to the tax collector a fee in the sum of $50 which shall be deemed income of his or her office. If an application is disapproved, such payment shall be retained as and for the cost of investigating the statements contained in such application, and the applicant.
(1) Upon commencement of a sale, the permit issued shall be prominently displayed near the entrance to the premises. Duplicate originals of the application, the stock list pursuant to which the permit was issued, and the permit shall be forwarded to the tax collector, who may examine all merchandise in the premises for comparison with the stock list.
(2) All advertisements or advertising and the language contained therein must be in accordance with the purpose of the sale as stated in the application pursuant to which a permit was issued, and the wording of such advertisements may not vary from the wording as indicated in the application. Such advertising must contain a statement in these words and no others:
Sale held pursuant to _____ County, _____ sale No. _____ granted the _____ day of _____, (in such blank spaces shall be indicated the type of sale, the permit number and the requisite dates.)
(3) Suitable books and records as prescribed by the tax collector shall be kept by the permittee and shall during business hours be available to the sheriff. At the close of business each day the stock list attached to the application shall be revised and those items disposed of during such day shall be so marked thereon.
