The Alabama Department of Revenue’s records indicate the required return and payment for the tax due have not been received. Business entities are liable for the Alabama business privilege tax for each taxable year during which the entity is in legal existence – regardless of the level of business activity.  With certain exceptions, the minimum business privilege tax is $100, and the maximum business privilege tax is $15,000.  A business entity that legally exists, but is dormant in its business operations, is subject to the Alabama business privilege tax filing and payment requirements until the entity is legally dissolved or withdrawn.