Any person regularly engaging in any business for which a privilege tax is imposed by Section 40-21-82 shall apply for and obtain from the department a license to engage in and to conduct the business of furnishing utility services for the then current tax year. Such license shall be granted upon the condition that the applicant must pay all taxes accruing to the State of Alabama under the provisions of this article; provided, however, that no such license shall be issued to any person who has not complied with the provisions of this article. No provision of this article shall be construed as relieving any person from the payment of any license or privilege tax now or hereafter imposed by law.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 3 - Utility Gross Receipts Tax.
Section 40-21-80 - Definitions.
Section 40-21-81 - Legislative Intent.
Section 40-21-82.1 - Exemptions.
Section 40-21-83 - Exclusions.
Section 40-21-84 - Utility License Required.
Section 40-21-85 - Administration of Article and Collection of Tax.
Section 40-21-86 - Responsibilities of Utilities.