559.20 Definitions.—In construing this part, and each and every word, phrase or part thereof, where the context will permit, the definitions contained in s. 1.01, shall be applicable, and: (1) “Fire and other altered goods sale” is a sale held out in such a manner as to reasonably cause the public to believe that the sale will […]
559.21 Regulation of sales.— (1) A person may not publish or conduct any sale of the type herein defined without a permit therefor. Such permit shall be issued by the tax collector, upon written application and verified by the person who, or by an officer of the corporation which intends to conduct such sale. Such application shall […]
559.22 Duties of permittee.—A permittee under this part shall: (1) Make no additions whatsoever, during the period of authorized sale, to the stock of goods set forth in the inventory attached to the application for permit. (2) Specify the registration or permit number of the permit issued by the tax collector within any advertising of the sale. (3) Refrain […]
559.23 Fees.—Upon filing an application for a permit to advertise and conduct a sale, or special sale, the applicant shall pay to the tax collector a fee in the sum of $50 which shall be deemed income of his or her office. If an application is disapproved, such payment shall be retained as and for the […]
559.24 Enforcement.— (1) Upon commencement of a sale, the permit issued shall be prominently displayed near the entrance to the premises. Duplicate originals of the application, the stock list pursuant to which the permit was issued, and the permit shall be forwarded to the tax collector, who may examine all merchandise in the premises for comparison with […]
559.25 Exemptions.—The provisions of this part shall not apply to or affect the following persons: (1) Persons acting pursuant to an order or process of a court of competent jurisdiction. (2) Persons acting in accordance with their powers and duties as public officers such as sheriffs and marshals, and similar public officers. (3) Duly licensed auctioneers, selling at auction. […]
559.26 Violations.— (1) Any person who violates this part is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. (2) A person who publishes an advertisement for a fire and other altered goods sale or going-out-of-business sale, which advertisement does not conform to the requirements specified in s. 559.24, is […]
559.27 Tag required reflecting value of item offered for sale at auction.— (1) At all auctions of goods at public outcry, the auctioneer or her or his agent shall place or cause to be placed upon each item to be offered at auction a tag showing the value attributed to the item at the time it is […]
