§ 35.060  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.
(1999 Code, § 35.60)  (Ord. 3039, passed 1-2-2001)