In compliance with the County code, Article III Section 14-29, businesses are required to obtain a special sale license when advertising "going out of business" sales for purposes of discontinuing a retail business. Applications for a special license must be filed with the Commissioner of the Revenue's office 14 days prior to the date of such sale. The cost for the application is $65 and expires after 60 days. The license can only be renewed once after the initial issue for an additional $65. For additional information, please view the County code (PDF).