(a) Application for the going out of business permit required by this Chapter shall be filed with the Commissioner of the Revenue, at least ten (10) days prior to advertising or conducting the going out of business sale. The application shall be signed by an authorized representative of the retail business that is going out of business and should contain a notarized statement from an authorized representative that the retail business is to be discontinued and the location of the retail business where the goods, wares or merchandise will be liquidated in Loudoun County; the date the sale is to begin; and that the goods, wares or merchandise to be liquidated will be sold at such location by the applicant within sixty-days after the permit is issued, and in any case no later than one hundred and twenty (120) days from the effective date of the first permit issued for the sale, if an extension to the sate period is granted by the Commissioner of the Revenue.
(b) The application should contain a copy of any advertisement to be used in local media, a list of all other forms of advertisement ol the sale, and a copy of the store's inventory list, as required by section 839.08 of this Chapter.
(c) Should the retail business have more than one (1) store location going out of business in Loudoun County, one common application may be filed with the Commissioner of the Revenue requiring as many permits as store locations within Loudoun County that will conduct such sales. A separate inventory list for each store location that will conduct going out of business sale is required.
(d) Permits for business locations within the incorporated towns shall not be included on the common Loudoun County permit application. For locations within the incorporated towns, the business shall apply to the respective town(s).
(Ord. 18-08. Passed 4-11-18.)