A Going Out of Business Permit must be obtained from the SJC Tax Collector's Office when a business acts in such a manner, as to reasonably cause the public to believe that upon disposal of the stock or goods, it will cease operation.

Please Note: Permits are issued for 60 continuous days, including weekends and holidays. Permits are not transferable or refundable.

The following are required to obtain a permit:

• A completed application.
• A full inventory.
• Fees of $50.00 Cash, Money Order, or Bank Check only, payable to the "SJC Tax Collector."
• Verification that all Real Estate and Personal Property taxes are paid.
• A copy of advertisements used in the media which include the necessary verbiage.
• Surrender any applicable City or County Local Business Tax Receipt.

Please Note: Failure to comply with these requirements constitutes a second-degree misdemeanor. The State Attorney General's Office will enforce non-compliance.

• Going Out of Business Permit Application
• Going Out of Business Permit Checklist