Any individual or business that wishes to conduct or advertise a "Fire Sale", "Going Out of Business Sale" or any liquidation sale (any sale the public would believe that upon disposal of all stock of goods on hand the business will cease and be discontinued) is required by the State of Florida (Florida Statute 559.20) to apply for and purchase a Going Out of Business Permit. The following must be included with the application:

• Copy of the proposed advertisement, with the required "statement" (see application) appearing on the copy
• Current Local Business Tax receipt
• Current inventory listing of the goods to be sold
• All tangible personal property taxes must be paid, including the current year, if applicable

Prior to the issuance of the permit, all tangible personal property, and real estate taxes, if applicable, must be paid. The permit is valid for a period of not more than 60 consecutive days, including weekends, and any legal holiday(s), following the issuance thereof.

The cost is $50.00 and payment must be in the form of cash, money order or other certified funds. Permit applications are available at the Tax Collector's Office or see Going Out of Business Application form.

Please note, permits are only issued at the Tax Collector's MAIN Office - 1800 27th Street- Building B, Vero Beach, Florida.