Under the Code of Virginia Section §18.2-223, it is unlawful for a retail business to advertise a “going out of business” sale without first obtaining a permit from the city, county or town where the sale will be conducted. Section §18.2-224 of the Code describes specific requirements for compliance. Applications for a special license must be filed with the Commissioner of the Revenue's office fourteen (14) days prior to the date of such sale. The cost for the application is $65.00 and expires after sixty (60) days. The license can only be renewed once after the initial issue for an additional $65.00.
For a copy of the Loudoun County application, please click here.