§ 32.05 APPLICATION OF TAX PAYMENTS.

   Any payment or remittance received for a tax period shall be applied in the following order:

   (A)   First, the interest due for the applicable period;

   (B)   Second, to the tax due for the applicable period; and

   (C)   Third, to the penalty for the applicable period.

(Ord. 10-7, passed 8-17-2010)