§ 37.120 PAYMENT.

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

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

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

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

(2000 Code, § 37.110) (Ord. 1787-A, passed 1-2-2001)