A. Except as this section provides otherwise, payments on sales tax accounts shall be applied to the amount due for each calendar month, in chronological order, and within the amount due for each calendar month first to fees, accrued penalty, accrued interest and then to sales tax payments owed by the seller.

B. Payments on sales tax accounts submitted with sales tax returns shall be applied to the most current return period, first to fees, accrued penalty, accrued interest and then to sales tax payable under the return. Any remaining moneys shall be applied as provided in subsection (A) of this section.

C. Amounts of delinquent sales tax, interest, penalty or fees that have been reduced to judgment, are the subject of a confession of judgment, or are the subject of a written payment agreement between the city and the seller are payable as provided in the judgment, confession of judgment or payment agreement, respectively, and, except as provided otherwise in the judgment, confession of judgment or payment agreement, thereafter cease to be subject to the further accrual of interest or penalty under this chapter. (Ord. 16-14 § 9, 2016; Ord. 07-10 § 2, 2007; Ord. 05-20 § 3, 2005)