§ 196.04  Application of Payment
   (a)   Order of Application. Payments shall be applied first to interest due, then penalties due, and finally taxes due.
   (b)   Reporting Period. Payments shall be applied to the reporting period specified on the remittance return accompanying payment. If a payment is not accompanied by a remittance return or the payment exceeds the balance due for the relevant reporting period, then payment, or remainder thereof, shall be applied to the earliest reporting period in which a balance is due and outstanding.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)