General Information for Local Business Tax Receipts

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.

This pertains to any individual or business that wishes to conduct or advertise “Going Out of Business Sale” or any liquidation sale is required by the State of Florida (Florida Statute 559.20) to apply, and purchase a Going Out of Business Permit.

The permit is valid for a period of not more than 60 consecutive days, including weekends and any legal holiday, following the issuance thereof. Permits are neither transferable nor refundable.

The following are required to obtain a permit:

  • A completed application.

  • A full inventory and list of goods to be sold.

  • Fee of $50.

  • 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.

Failure to comply with these requirements constitutes a second-degree misdemeanor. The State Attorney General’s Office will enforce non-compliance. View what the Law requires: Florida Statute 559.21 Regulation of sales.–

Files below require Adobe Acrobat Reader:

Application for a Going Out of Business Permit
Checklist for Going Out of Business