Phone: 352-343-9602

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CUSTODIAN OF PUBLIC RECORDS
Office of the Lake County Tax Collector
320 West Main Street
Tavares, Florida 32778
Phone: 352.343.9602

In accordance with 2017-21, Laws of Florida /
§ 119, Florida Statutes

Business Tax Receipts (formerly Occupational Licenses)

Going-Out-of-Business and Fire Sales

 Florida Statutes, ss. 559.20 - 559.26, clearly define the obligations associated with going-out-of-business sales and fire sales. The required permit for either sale may be purchased from the Lake County Tax Collector's Tavares office location.

The permit authorizes the sale of goods for a period not to exceed 60 consecutive days, inclusive of Sundays and legal holidays. The cost of the permit is $50 as stated in s. 559.23.

The going-out-of-business sale is advertised in such a manner that the public believes the business would no longer exist at that location once the goods on hand are sold.

The fire sale is advertised in such a manner that the public believes that items being sold have been damaged or altered by fire, smoke, water or other disastrous means.