A Wisconsin hardware store owner could no longer stay in business, so he sold his building, liquidated his inventory, and closed up shop. Then he got a $510 fine for not having a permit to go out of business! Regulations, fees, and permits make it difficult enough to stay in business. But in Milwaukee, Boston, Albany, and hundreds of other cities, you also need a permit to close your business. They require an itemized inventory of all equipment and supplies, every day the business is selling anything, along with a percentage of the revenue as a fee. A look through the Lens of Liberty reveals no legitimate reason for what one writer calls the “sayonara tax.” Businesses fail for various reasons, but do they really need government to drive the lastnail in the coffin?