§ 35.20  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. 115, passed 1-3-2001)