Unless otherwise provided, any notice, payment, remittance or other filing required to be made with the department under this ordinance, or under any tax ordinance, shall be considered late unless it is either: (1) physically received by the department on or before the due date, or (2) received in an envelope or wrapper displaying a valid, readable United States mail postmark dated on or before the due date, properly addressed to the department, with adequate postage prepaid.
(Added Coun. J. 11-14-91, p. 7458)