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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.