IMPORTANT:

The Downtown office will remain closed at this time. All other offices are now open by appointment only. Click here for all office updates. 

In accordance with city and county ordinances, customers are required to wear masks (face coverings) when doing business with our office. Click here for more information.

Business Tax Services

Going Out of Business / Fire Sale

Florida Statutes mandate a fire or going-out-of-business sale may not be conducted without a permit. The Tax Collector’s Office issues permits for going-out-of-business or fire sales for a fee of $50.00, when certain criteria are met. The permit is good for 60 days.

A going-out-of-business sale is a sale advertised in such a manner as to reasonably cause the public to believe that once everything is sold the business will be closed permanently. However, a going-out-of business sale permit is not required if the business is closing as a result of a bankruptcy judgment.

A fire sale is a sale advertised in such a manner as to reasonably cause the public to believe that the sale will offer goods damaged by fire, smoke, water or other disaster.

For more information, please contact our office.