§ 40-21-124 — License

Alabama § 40-21-124

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 21: Public Utilities
• Art. 5: Cellular Radio Telecommunication Services Tax

Text

If any person after February 1, 1990 shall engage in or continue in any business for which a tax is imposed by this article, as a condition precedent to engaging or continuing in such business, the person shall apply for and obtain from the Department of Revenue of the State of Alabama a license to engage in and to conduct the business of furnishing cellular telecommunication services for the then current tax year upon the condition that he or she shall pay the taxes accruing to the State of Alabama under the provisions of this article. No license shall be issued under the provisions of this article to any person who shall not have complied with the provisions of this article, and 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.

Legislative History

(Acts 1990, No. 90-97, p. 104, §2(e); Act 99-399, p. 663, §1.)