Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-26 — Due and Delinquent Date; Term of License
Except as otherwise provided, all licenses or privilege licenses payable hereunder shall be due on October 1 of each year and shall be for one year, ending September 30 following, and shall be delinquent on November 1 of each year.
Source: official text