§ 95.105 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. O-6-01, passed 1-16-01)