§ 33.145 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.

(Ord. 2001-05, passed 2-7-01)