require a permit for any sale that is deemed a 'Going-Out-of-Business' or 'Fire' sale.
A going-out-of-business sale is a sale held to give reason for the public to believe that
upon the disposal of inventory on hand the business will permanently close.
A fire sale is a sale
held to give reason for the public to believe the sale will offer goods damaged or altered by fire, smoke,
water or other means.
A business wishing to conduct a Going-Out-of-Business/Fire sale must include a copy of the proposed
advertising, the current county local business tax receipt, (when applicable, the city local business tax receipt)
and a copy of the current inventory, listing goods to be sold. The fee required is $50. If an
application is disapproved, the application fee will be retained.
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, counting Saturday,
Sunday, and any legal holiday, following permit issuance.
These permits are issued by the Lee County Tax Collector and must be issued prior to the sale. For more
information you can email the Local Business Tax Department
or call (239)533-6000.