West Palm Beach |
Code of Ordinances |
Chapter 22. BUSINESSES AND BUSINESS REGULATIONS |
Article VIII. FIRE AND GOING OUT OF BUSINESS SALES |
Division 2. PERMIT |
§ 22-376. Payment of personal property taxes prerequisite to issuance of permit.
Latest version.
The business tax official shall determine if the person or corporation that intends to conduct the sale owes any taxes with respect to the goods to be offered for sale. The business tax official may not issue a permit to such person or corporation until all delinquent taxes on such goods have been paid.
(Code 1979, § 18-373; Ord. No. 4006-06, § 2, 12-18-2006)
State law reference
Similar provisions, F.S. § 559.21(2).