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.