§ 36.045 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.
(1986 Code, § 19-96) (Ord. 2000-31, passed 12-18-2000)