§ 37.63 PAYMENTS.

   (A)   Payment. Any payment or remittance received for a tax period shall be applied in the following order:

      (1)   First to the tax due for the applicable period;

      (2)   Second to the interest due for the applicable period; and

      (3)   Third to the penalty for the applicable period.

   (B)   Late payment. Any notice, payment, remittance or other filing required to be made to the city pursuant to any tax ordinance shall be considered late unless it is:

      (1)   Physically received by the city on or before the due date; or

      (2)   Received in an envelope or other container displaying a valid, readable U.S. postmark dated on or before the due date, properly addressed to the city, with adequate postage prepaid.

(Ord. 614, passed 12-26-00)