Alabama Code Title 40. Revenue and Taxation § 40-21-84

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.

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