All HCTC offices EXCEPT Downtown are now open by appointment only. The Downtown office will remain closed at this time. Click here for more information.
In accordance with city and county ordinances, customers are required to wear masks (face coverings) when doing business with our office.
We have a new protocol for remote road testing. Learn more here.
All offices will be closed on Friday, July 3rd in observance of the Independence Day holiday. We will re-open by appointment only on Monday, July 6th.
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.